Gaines v. New York 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 which sustained an unincorporated business tax assessment under article 23 of the Tax Law for the years 1966 through 1971. Petitioner was a salesman of women’s apparel for noncompeting companies during the years 1966-1971. The respondent State Tax Commission concluded that petitioner was subject to an unincorporated business tax for those years, and this proceeding seeking to annul that determination…