Parkmed Associates 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 the imposition of an unincorporated business tax assessment against petitioners pursuant to article 23 of the Tax Law. H When the matter was previously before this court, we sustained the Tax Commission upon grounds not invoked by that agency (Matter of Parkmed Assoc, v New York State Tax Comm., 94 AD2d 341). As a result, when petitioners appealed from that judgment, the matter was…