SWAN, Circuit Judge.
The first paragraph of section 182 of article 9 of the New York Tax Law (Consol. Laws, c. 60) imposes an annual franchise tax upon real estate corporations as therein defined. From the time of its incorporation in 1911 up to and including March, 1932, the complainant filed its tax returns as a real estate corporation under section 182, and paid a franchise tax under said section for each year up to January, 1931. In April, 1932, the complainant...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.