Legal Opinion
Koner v. Procaccino
Appellate Division of the Supreme Court of the State of New York
Decided October 31, 1974PublishedCited by 11 opinions
1Opinion of the CourtSweeny, J.
These are proceedings pursuant to CPLE article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by orders of the Supreme Court at Special. Term, entered in Albany County) to review determinations of the State Tax Commission which sustained unincorporated business tax assessments imposed under article 23 of the Tax Law.
Petitioners have each been assessed unincorporated business tax liability upon income derived from free-lance photography. Petitioner Peterson was primarily engaged in editorial fashion photography. This work involved the supplying…
2Cases cited4 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Shapiro v. City of New YorkNew York Court of Appeals · 1973
- Schmidt v. BatesAppellate Division of the Supreme Court of the State of New York · 1953
- Wilson v. BatesAppellate Division of the Supreme Court of the State of New York · 1953
3Cited by11 opinions
- Giordano v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Shmaruk v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Costa v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- People v. BaileyCriminal Court of the City of New York · 1980
- In re Memory Gardens, Inc.Appellate Division of the Supreme Court of the State of New York · 1983
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