Legal Opinion
Strayer v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided May 11, 1955PublishedCited by 3 opinions
1Opinion of the CourtHalpern, J.
The question here presented is whether a chiropractor is exempt from the unincorporated business tax imposed by article 16-A of the Tax Law (added by L. 1935, ch. 33) on the ground that he is engaged in the practice of a profession within the meaning of the statute. Section 386 exempts from the tax “ the practice of law, medicine, dentistry, architecture ” or “ any other profession ”.
In his application for revision of the tax assessment, the petitioner stated that he was “ a licensed massage operator ” and chiropractor. The license referred to is a license issued by the City of New York…
2Cases cited6 opinions
- People Ex Rel. Bennett v. LamanNew York Court of Appeals · 1938
- Monahan v. DevinnyAppellate Division of the Supreme Court of the State of New York · 1928
- People v. MulfordAppellate Division of the Supreme Court of the State of New York · 1910
- People v. . MulfordNew York Court of Appeals · 1911
- People v. MaybrookNew York Court of Appeals · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- CHIROPRACTIC ASSN. v. HilleboeAppellate Division of the Supreme Court of the State of New York · 1961
- Parkmed Associates v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Oyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1956