Case Name: The People of the State of New York ex rel. New York Life Insurance Company, Relator, v. John F. Gilchrist and Others, Constituting the State Tax Commission and the State Tax Department, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1924-01
Citations: 208 A.D. 757
Docket Number: 
Parties: The People of the State of New York ex rel. New York Life Insurance Company, Relator, v. John F. Gilchrist and Others, Constituting the State Tax Commission and the State Tax Department, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 208
Pages: 757–757

Head Matter:
The People of the State of New York ex rel. New York Life Insurance Company, Relator, v. John F. Gilchrist and Others, Constituting the State Tax Commission and the State Tax Department, Respondents.

Opinion:
Determination annulled, with fifty dollars costs and disbursements, and proceeding remitted to State Tax Commission with directions to revise and resettle the tax in accordance with the decision of this court in People ex rel. New York Life Insurance Co. v. Walsh (198 App. Div. 34; affd., without opinion, 233 N. Y. 539), the court being of the opinion that the amendment of the statute in question has not changed the effect of that decision. All concur.
See Tax Law, § 187, as amd. by Laws of 1919, chap. 625. See Laws of 1923, chap. 542, since amdg. said § 187.— [Rep.