Adelsberg v. Bates

A proceeding under article 78 of the Civil Practice Act to review a determination of the State Tax Commission imposing unincorporated business taxes upon petitioners for the years 1941 and 1942 under article 16-A of the Tax Law. Petitioners, as copartners, claim exemption from an unincorporated business tax on the ground that the petitioner, Hyman Adelsberg, acting for the partnership, was engaged in a professional occupation. This petitioner claimed to be a valuation expert who by reason of specialized study and knowledge is equipped to handle complex problems relating to the evaluation of…