Case Name: The People of the State of New York ex rel. De La Vergne Machine Company, Respondent, v. Walter W. Law, Jr., et al., Constituting the State Tax Commission of the State of New York, Appellants
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1925-10-20
Citations: 241 N.Y. 517
Docket Number: 
Parties: The People of the State of New York ex rel. De La Vergne Machine Company, Respondent, v. Walter W. Law, Jr., et al., Constituting the State Tax Commission of the State of New York, Appellants.
Judges: 
Reporter: New York Reports
Volume: 241
Pages: 517–518

Head Matter:
The People of the State of New York ex rel. De La Vergne Machine Company, Respondent, v. Walter W. Law, Jr., et al., Constituting the State Tax Commission of the State of New York, Appellants.
(Argued October 5, 1925;
decided October 20, 1925.)
Albert Ottinger, Attorney-General (C. T. Dawes of counsel), for appellants.
Edward W. McMahon and Ralph P. Buell for respondent.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Hiscock, Ch. J., Cardozo, Pound, McLaughlin and Crane, JJ.; Andrews and Lehman, JJ., dissent on the ground that the State could impose the franchise tax after sale of the corporate stock by the United States government.