Becker v. Gallman

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, sustaining an unincorporated business tax assessment imposed pursuant to section 703 of the Tax Law. The sole issue on this proceeding is whether or not there is substantial evidence in the record to support the State Tax Commission’s finding that petitioner, a salesman, was subject to tax as an unincorporated business during the years 1963, 1964 and 1965. This in turn depends on whether petitioner…