People ex rel. Robinson v. Graves

This is a review under article 78 of the Civil Practice Act of a final determination of the State Tax Commission which affirmed an assessment of unincorporated business tax against relators under article 16-A of the Tax Law for the year 1935. The only question here is whether relators’ partnership gross income from their occupation as custom house brokers to the extent of at least eighty per cent was derived from their personal services rendered in the practice of a profession of which capital was not a material income-producing factor. During the year 1935 relators were partners. The firm…