People ex rel. Seidman v. Graves

Proceeding in the nature of certiorari, under article 78 of the Civil Practice Act, to review a final determination of the State Tax Commission. The determination under review affirmed an assessment of an unincorporated business tax against relators for the calendar year 1935 under article 16-A of the Tax Law. The main point at issue is whether relators practice a profession. Their business generally is to develop new textile fabrics which mills may manufacture for sale to various converters, and to work out technical problems in connection with the production of such fabrics. Relations are…