People Ex Rel. Blagden v. Lynch

New York Court of Appeals
People Ex Rel. Blagden v. Lynch, 263 N.Y. 568 (N.Y. 1933)
189 N.E. 701; 1933 N.Y. LEXIS 864

People Ex Rel. Blagden v. Lynch

Opinion of the Court

Order affirmed, with costs; no opinion.

Concur: Pound, Ch. J., Crane, Kellogg, O’Brien, Hubbs and Crouch, JJ.; Lehman, J., dissents on the ground that the profits of the sale of the stock exchange seat constituted no profits of any business and the intangible personal property had no business situs in New York at the time of the assessment, even assuming that the State of New York would have power to tax intangible personal property which has a business situs within the State.

Reference

Full Case Name
The People of the State of New York Ex Rel. Dexter Blagden, Appellant, v. Thomas M. Lynch Et Al., as Tax Commissioners of the State of New York, Respondents
Status
Published