Court Opinion

ID: 9611128
Source: CourtListenerOpinion
Date Created: 2023-08-22 03:52:34.261856+00
Date Added: 2024-06-11T14:57:03.706157
License: Public Domain

SHINN, J.
I concur in the judgment upon the following ground: California would now say to the taxpayer, “You were not liable for the tax in New York because New York would have given you a credit if you had paid it in California.” With equal propriety, New York could have said, “You do not owe the tax in California because you are entitled to a credit there if you pay it in New York.” If he had paid it in California, New York instead of California might have been the one that made the belated demand for payment with penalties and interest. The taxpayer should not be mulcted at this late date on the assumed fact, which is not susceptible of proof, that under identical laws and circumstances New York would have allowed a credit which California has refused to allow. If plaintiff had paid in both states and had demanded from each state a refund because of the payment made to the other state, one or the other should have granted a refund, but which one?