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People ex Rel. Blagden v. Lynch

Court of Appeals of the State of New York
Dec 5, 1933
263 N.Y. 568 (N.Y. 1933)

Opinion

Argued November 20, 1933

Decided December 5, 1933

Appeal from the Supreme Court, Appellate Division, Third Department.

Roland L. Redmond for appellant.

John J. Bennett, Jr., Attorney-General ( Joseph M. Mesnig and Henry Epstein of counsel), for respondents.


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.


Summaries of

People ex Rel. Blagden v. Lynch

Court of Appeals of the State of New York
Dec 5, 1933
263 N.Y. 568 (N.Y. 1933)
Case details for

People ex Rel. Blagden v. Lynch

Case Details

Full title:THE PEOPLE OF THE STATE OF NEW YORK ex rel. DEXTER BLAGDEN, Appellant, v…

Court:Court of Appeals of the State of New York

Date published: Dec 5, 1933

Citations

263 N.Y. 568 (N.Y. 1933)