Case Name: The People of the State of New York ex rel. Gustave Konigswald, Relator, v. James A. Wendell, as Comptroller of the State of New York, Respondent
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1921-07
Citations: 198 A.D. 956
Docket Number: 
Parties: The People of the State of New York ex rel. Gustave Konigswald, Relator, v. James A. Wendell, as Comptroller of the State of New York, Respondent.
Judges: 
Reporter: Appellate Division Reports
Volume: 198
Pages: 956–957

Head Matter:
The People of the State of New York ex rel. Gustave Konigswald, Relator, v. James A. Wendell, as Comptroller of the State of New York, Respondent.
Taxation — income tax — deduction of money lost in wager on horse racing.
Certiorari issued out of the Supreme Court and attested on the 28th day of March, 1921, directed to James A. Wendell, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings had in adjusting an account for income taxes for the taxable year of 1919 against the relator under article 16 of the Tax Law.
Determination confirmed, with fifty dollars costs and disbursements.

Opinion:
All concur, except Woodward, J., dissenting with an opinion.