Case Name: The People of the State of New York, Appellant, v. Duffy-McInnerney Company, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1908-11-10
Citations: 193 N.Y. 636
Docket Number: 
Parties: The People of the State of New York, Appellant, v. Duffy-McInnerney Company, Respondent.
Judges: 
Reporter: New York Reports
Volume: 193
Pages: 636–636

Head Matter:
The People of the State of New York, Appellant, v. Duffy-McInnerney Company, Respondent.
People v. Duffy-McInnerney Co., 122 App. Div. 336, affirmed.
(Argued October 19, 1908 ;
decided November 10, 1908.)
Appeal from a judgment of the Appellate Division of the Supreme Court in the third judicial department, entered January 4, 1908, in favor of defendant upon the submission of a controversy under section 1279 of the Code of Civil Procedure as to whether the original issue to subscribers of stock of a corporation is liable to tax under the Stock Transfer Tax Law.
William S. Jackson, Attorney-General (Timothy I. Dillon of counsel), for appellant.
James Breck Perkins for respondent.

Opinion:
Judgment affirmed, with costs, on opinion below.
Concur : Cullen, Ch. J., Gray, Vann, Werner, Willard Bartlett, Hisoook and Chase, JJ.