Garisto v. Tully

— 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 imposed pursuant to article 23 of the Tax Law. During the years at issue, 1968-1970, petitioner, a well-respected musician, received his income as a composer, scorer and orchestrator of music produced to accompany television films, some of which were commercial messages. In fact, it is uncontroverted that during this period, approximately 70%…