Cohen v. Chu

Main, J. P.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which sustained an unincorporated business tax assessment imposed under Tax Law article 23.

In this CPLR article 78 proceeding, petitioner, an insurance agent with Provident Mutual Life Insurance Company, challenges respondents’ determination that he is liable for unincorporated business taxes for 1979 and 1980. Specifically, petitioner essentially contends that during the time period at issue, he was an…