Legal Opinion
People ex rel. Moffett v. Bates
Appellate Division of the Supreme Court of the State of New York
Decided November 16, 1949Published
1Opinion of the CourtDeyo, J.
Petitioner is a consultant in matters of corporate finance and reorganization, rendering services to various clients for which he is paid fees. The Tax Commission has held that he is conducting a business rather than practicing a profession and is subject to the unincorporated business tax.
Petitioner contends that article 16-A of the Tax Law imposing such tax is unconstitutional, in that it violates the “ due process ” clause of the Federal Constitution (U. S. Const., 14th Amendt., § 1), and the “ equal protection ” clause of the State document (N. Y. Const., art. I, § 11).. Although the…
2Cases cited8 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
- People v. . Beakes Dairy Co.New York Court of Appeals · 1918
- People Ex Rel. Tower v. State Tax CommissionNew York Court of Appeals · 1940
- Matter of Geiffert v. MealeyNew York Court of Appeals · 1944
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