Schmidt v. Bates

Proceeding to review a determination by the State Tax Commission affirming a tax assessment under article 16-A of the Tax Law, for the year 1945. Petitioner contends that as a “ Textile Technologist ” he is engaged in a profession which would exempt him from paying the unincorporated business tax. (Tax Law, § 386.) Petitioner took special training in Philadelphia Textile Institute in a three-year course which included a number of textile techniques and received a diploma. He worked in the textile industry for various companies and his income for 1945, was obtained wholly from independent…