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MATTER OF GUARDIAN LIFE INS. CO. v. CHAPMAN

302 N.Y. 226 (1951)

In the Matter of Guardian Life Insurance Company of America, Appellant, v. Alger B. Chapman et al., Constituting The Tax Commission of the State of New York, Respondents.

Court of Appeals of the State of New York.

Decided March 8, 1951

Attorney(s) appearing for the Case

Ferdinand Tannenbaum, James F. Donnelly, Merwin Lewis and Victor E. Whitlock for appellant.

Harry D. Rudick, George S. Allan and R. Palmer Baker, Jr., for North American Reassurance Company and another, amici curiæ, in support of appellant's position.

Nathaniel L. Goldstein, Attorney-General (John C. Crary, Jr., and Wendell P. Brown of counsel), for respondents.

LOUGHRAN, Ch. J., LEWIS, DESMOND, DYE, FULD and FROESSEL, JJ., concur.

CONWAY, J.

In this proceeding, petitioner-appellant is here as of right, upon constitutional grounds (300 N.Y. 736), to challenge the determination of the State Tax Commission, which, under section 187 of the Tax Law, assessed certain additional franchise taxes upon it for the year 1939. The question presented is initially one of statutory construction, viz., whether, in view of...

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