Parkmed Associates v. New York State Tax Commission

Main, J. P.

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 respondent which sustained the imposition of an unincorporated business tax assessment against petitioners pursuant to Tax Law article 23.

After the Court of Appeals reversed our judgment confirming respondent’s determination that sustained an assessment under the unincorporated business tax (60 NY2d 935, revg 94 AD2d 341), we remitted the matter to respondent for the "determination of the single issue of whether…