International Paper Co. v. State — 241 N.Y. 535

Majority

p. 535

International Paper Company, Respondent, v. The State of New York, Appellant.

Headnote

Tax — stock transfer tax — claim against State for value of stamps alleged to have been erroneously affixed and canceled.

International Paper Co. v. State of New York, 210 App. Div. 353 , affirmed.

(Argued October 13, 1925;

decided October 27, 1925.)

Appeal from a judgment, entered November 6, 1924, upon an order of the Appellate Division of the Supreme Court in the third judicial department, reversing a judgment in favor of defendant entered upon a dismissal by the Court of Claims of the plaintiff’s claim and directing judgment in favor of plaintiff. The claim was filed pursuant to section 280 of the Tax Law to obtain a refund of an amount paid for stock transfer stamps which it was alleged were erroneously affixed and canceled in connection with a certain agreement for the deposit of stock.

p. 536

Albert Ottinger, Attorney-General (C. T. Dawes and Edward G. Griffin of counsel), for appellant.

William C. Cannon, Theodore Kiendl and Havens Grant for respondent.

Judgment affirmed, with costs; no opinion.

Concur: His cock, Ch. J., McLaughlin, Crane and Lehman, JJ. Dissenting: Cardozo and Pound, JJ. Not sitting: Andrews, J.