People ex rel. Pierson v. Lynch
| Decision Date | 21 November 1933 |
| Citation | 263 N.Y. 533,189 N.E. 684 |
| Parties | PEOPLE of the State of New York ex rel. Elizabeth G. PIERSON, Respondent, v. Thomas M. LYNCH et al., as State Tax Commissioners of the State of New York, Appellants. |
| Court | New York Court of Appeals Court of Appeals |
OPINION TEXT STARTS HERE
Appeal from an order of the Appellate Division of the Supreme Court in the Third Judicial Department (237 App. Div. 763, 263 N. Y. S. 259), entered May 1, 1933, which annulled, on certiorari, a determination of the state tax commission assessing an additional income tax against the relator for the calendar year 1928, and remitted the matter to the commission with directions to reduce the tax. Relator was a resident of this state and the owner of real property in the state of Ohio. The commission determined that a stated sum received as rental from such real property in 1928 should be included as a part of relator's income for the purpose of computing her income tax in this state. The Appellate Division held that such sum could not be thus included.
John J. Bennett, Jr., Atty. Gen. (Joseph M. Mesnig, of Albany, and Henry Epstein, of New York City, of counsel), for appellants.
Charles W. Pierson, of New York City, for respondent.
Seth T. Cole, of Albany, for Commissioner of Corporations and Taxation of Massachusetts, amicus curiae.
Order affirmed, with costs.
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People ex rel. Beck v. Graves
...hundred nineteen. “§ 3. This act shall take effect immediately.” (May 16, 1935) Prior to the amendment the case of People ex rel. Pierson v. Lynch, 263 N.Y. 533, 189 N.E. 684, writ of certiorari dismissed 293 U.S. 52, 55 S.Ct. 16, 79 L.Ed. 191, came before this court and it was decided that......
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Lynch v. People of New York Pierson
...293 U.S. 52 ... 55 S.Ct. 16 ... 79 L.Ed. 191 ... LYNCH et al., State Tax Com'rs, of New York, ... PEOPLE OF NEW YORK ex rel. PIERSON ... Argued Oct. 9, 1934 ... Decided Nov. 5, 1934 ... Messrs. Henry Epstein, of New York City, and Joseph M. Mesnig, of Albany, N.Y., for petitioners ... Messrs. C. P. Williamson and Charles W. Pierson, both of New York City, for respondent ... ...
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