People Ex Rel. Nauss v. Graves

The question presented upon this appeal is whether appellants, as tenants in common of certain realty, are engaged in business within the meaning of the Tax Law (Cons. Laws, ch. 60), article 16-A, which imposes a “ Temporary emergency tax on net incomes of unincorporated businesses.” Section 386, entitled “ Definitions,” provides that “ For the purpose of this article * * * the definitions contained in section three hundred fifty of this chapter shall be applicable and, in addition, the words ‘ unincorporated business ’ mean any trade, business or occupation conducted or engaged in by an…