People Ex Rel. Tower v. State Tax Commission

Does the term “ profession ” as employed in article 16-A, section 386, of the Tax Law (Cons. Laws, ch 60), which makes provision for the collection of the unincorporated business tax, include a customhouse broker?

The question is presented upon an appeal by leave of this court from an order of the Appellate Division in a proceeding under article 78 of the Civil Practice Act, unanimously confirming an assessment of an unincorporated business tax for the year 1935 against the appellant copartnership.

Responsive to recommendations contained in reports filed in 1922 and 1925 by the New York Joint…