Doublier 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 denied petitioner’s claim for a refund of unincorporated business taxes for the year 1969. The single issue presented is whether this record provides substantial evidence to sustain the determination of the State Tax Commission that petitioner’s activities during 1969 constituted the carrying on of an unincorporated business so as to subject his income therefrom to unincorporated business taxes.…