Otis v. Graves

Proceeding pursuant to the provisions of article 78 of the Civil Practice Act and the applicable provisions of the Tax Law (§§ 199, 375) to review a determination of the State Tax Commission which affirmed an assessment of unincorporated business tax under article 16-A of the Tax Law for the year 1937. The sole question presented is whether petitioners, engaged in the activity of insurance brokerage, practiced a profession within the meaning of section 386 of the Tax Law and hence are exempt from the unincorporated business tax. The respondents, State Tax Commission, found that the…