Voorhees v. Bates

I dissent and vote to affirm. We all agree that the petitioner Voorhees is a distinguished musician with an extensive educational background and experience and, as such, is recognized as one of our nation’s leading orchestra conductors and musical directors. If that was all that is involved there would be little difficulty in qualifying his vocation as a profession within the commonly accepted definition as * ‘ one skilled in the art or science of music, a conductor or performer ” (see Webster’s and Century Dictionaries, Collier’s Encyclopedia). However, the State Tax Commission, in dealing…