Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
The People of the State of New York ex rel. Fourteenth Street Realty Company, Appellant, v. Otto Kelsey, as Comptroller of the State of New York, Respondent, 1906 — 184 N.Y. 572 · caselaw · US
Tax
The People of the State of New York ex rel. Fourteenth Street Realty Company, Appellant, v. Otto Kelsey, as Comptroller of the State of New York, Respondent
184 N.Y. 572·New York Court of Appeals·1906·NY
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
The People of the State of New York ex rel. Fourteenth Street Realty Company, Appellant, v. Otto Kelsey, as Comptroller of the State of New York, Respondent.
People ex rel. Fourteenth St. R. Co. v. Kelsey, 110 App. Div. 797, affirmed.
(Argued February 28, 1906;
decided March 20, 1906.)
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 8, 1908, which affirmed a determination of the defendant in asséssing a. franchise tax upon the relator for the year ending October 31, 1904.
Fchnond F. Wise for appellant.
Julius M. Mayer, Attorney-General (Horace MoGuvre of counsel), for respondent.
[MAJORITY]
Order affirmed, with costs; no opinion.
Concur: Cullen, Ch. J., Haight, Vann, Werner, Willard Bartlett and Hisoook, JJ. Not voting: O’Brien, J.