People Ex Rel. Heyden Chemical Co. of America, Inc. v. Law
People Ex Rel. Heyden Chemical Co. of America, Inc. v. Law
163 N.E. 558; 249 N.Y. 193; 1928 N.Y. LEXIS 788
(North Eastern Reporter)
People Ex Rel. Heyden Chemical Co. of America, Inc. v. Law
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.