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. Western Electric Company, Appellant, v. Nathan L. Miller, as Comptroller of the State of New York, Respondent, 1904 — 178 N.Y. 575 · caselaw · US
Tax
The People of the State of New York ex rel. Western Electric Company, Appellant, v. Nathan L. Miller, as Comptroller of the State of New York, Respondent
178 N.Y. 575·New York Court of Appeals·1904·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. Western Electric Company, Appellant, v. Nathan L. Miller, as Comptroller of the State of New York, Respondent.
People ex rel. Western Electric Go. v. Miller, 90 App. Div. 618, affirmed.
(Argued March 14, 1904;
decided March 29, 1904.)
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 15, 1904, which affirmed a determination of the defendant assessing, certain taxes upon the relator for the year ending October 31, 1901.
Edwin T. Rice for appellant.
John Gunneen, Attorney-General (William E. Wood on the brief), for respondent.
[MAJORITY]
Order affirmed, with costs; no opinion.
Concur: Parker, Ch. J., Gray, Haight, Martin, Cullen and Werner, JJ. Not voting: O’Brien, J.