People Ex Rel. Heyden Chemical Co. of America, Inc. v. Law
Cases that cite this one
2 later published cases cite this decision.
- President of the Manhattan Co. v. Armour (N.J. 1953)
- In re Estate of Armour (N.J. Super. Ct. App. Div. 1952)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
The relator having no real or tangible property within the State is subject to the minimum tax of ten dollars. (Tax Law, § 214.)
The order appealed from should be reversed, with costs in this court and in the Appellate Division, and the determination of the State Tax Commission modified by reducing the tax to ten dollars.
Concur: Cardozo, Ch. J., Pound, Crane, Andrews, Lehman and O’Brien, JJ. Not sitting: Kellogg, J.
Ordered accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.