Case Name: In the Matter of the Application of Eitingon Schild Co., Inc., Petitioner, for a Certiorari Order against Thomas M. Lynch and Others, Constituting the State Tax Commission, Respondents. (Proceeding No. 1.); In the Matter of the Application of Eitingon Schild Co., Inc., Petitioner, for a Certiorari Order against Thomas M. Lynch and Others, Constituting the State Tax Commission, Respondents. (Proceeding No. 2.)
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1931-12
Citations: 234 A.D. 905
Docket Number: 
Parties: In the Matter of the Application of Eitingon Schild Co., Inc., Petitioner, for a Certiorari Order against Thomas M. Lynch and Others, Constituting the State Tax Commission, Respondents. (Proceeding No. 1.); In the Matter of the Application of Eitingon Schild Co., Inc., Petitioner, for a Certiorari Order against Thomas M. Lynch and Others, Constituting the State Tax Commission, Respondents. (Proceeding No. 2.)
Judges: 
Reporter: Appellate Division Reports
Volume: 234
Pages: 905–905

Head Matter:
In the Matter of the Application of Eitingon Schild Co., Inc., Petitioner, for a Certiorari Order against Thomas M. Lynch and Others, Constituting the State Tax Commission, Respondents. (Proceeding No. 1.); In the Matter of the Application of Eitingon Schild Co., Inc., Petitioner, for a Certiorari Order against Thomas M. Lynch and Others, Constituting the State Tax Commission, Respondents. (Proceeding No. 2.)

Opinion:
Determination of Tax Commission is confirmed, with fifty dollars costs and disbursements. (People ex rel. Kohlman & Co. v. Law, 239 N. Y. 346.) All concur, except Hill, J., who dissents on the ground that in the segregation of assets those employed outside of the State of New York were improperly allocated to the business within the State.