Willett v. Dugan

Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law § 2016) to review a determination of the Tax Appeals Tribunal which sustained an unincorporated business tax assessment imposed under Tax Law former article 23.

The issues presented for our review in this proceeding are (1) whether the Tax Appeals Tribunal’s determination that petitioner was not engaged in the practice of a profession within the meaning of Tax Law former § 703 (c) was supported by substantial evidence, and (2) whether the procedures used in determining petitioner’s unincorporated business tax…