Manket 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 made after a hearing which denied petitioner’s application for a redetermination of unincorporated business taxes imposed under article 23 of the Tax *709Law for the years 1968 through 1972. The sole issue presented in this proceeding is whether substantial evidence supports respondent’s determination that petitioner had engaged in unincorporated business activity subject to article 23 of the Tax Law during…