Dickstein v. 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 an unincorporated business tax assessment against petitioner imposed under article 23 of the Tax Law for the years 1968, 1969 and 1970. Petitioner is a ladies handbag salesman deriving approximately two thirds of his income from the sales of products of Jax Handbag Sales, Inc. (Jax), and the balance from two noncompeting lines. He was paid on a straight commission basis without…