Appellate Division of the Supreme Court of New York, 1924

People ex rel. New York Life Insurance v. Gilchrist

People ex rel. New York Life Insurance v. Gilchrist
Appellate Division of the Supreme Court of New York · Decided January 15, 1924
208 A.D. 757
People ex rel. New York Life Insurance v. Gilchrist

Opinion of the Court

Determination annulled, with fifty dollars costs and disbursements, and proceeding remitted to State Tax Commission with directions to revise and resettle the tax in accordance with the decision of this court in People ex rel. New York Life Insurance Co. v. Walsh (198 App. Div. 34; affd., without opinion, 233 N. Y. 539), the court being of the opinion that the amendment of the statute in question* has not changed the effect of that decision. All concur.

See Tax Law, § 187, as amd. by Laws of 1919, chap. 625. See Laws of 1923, chap. 542, since amdg. said § 187.— [Rep.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.