Pearl v. State Tax Commission

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, which sustained an unincorporated business tax assessment under article 23 of the Tax Law for the years 1967, 1968, 1969, 1970, 1972 and 1973. The State Tax Commission determined that petitioner, a sales representative for Gravely Furniture Company, Inc. (Gravely), was subject to unincorporated business taxes for the years 1967, 1968, 1969, 1970, 1972 and 1973. It was concluded by the commission that…