People ex rel. United Hotels Company of America v. State Tax Commission

Determination annulled as to the taxes imposed under sections 181 and 182 of the Tax Law,† upon the authority of People ex rel, Manila El. R. R. & L. Corp. v. Knapp (229 N. Y. 602); as to a tax imposed under article 9-A, section 209,‡ because as a holding corporation relator is exempt under section 210 of the Tax Law;‡ with fifty dollars costs and disbursements.