Frye v. Commissioner of Finance

Kupferman, J. P.

(dissenting in part). The only difference between us is on the question of whether the taxpayer under the statute may be considered to be a “professional”.

*279In view of his background, education, learning and work, it was an abuse of discretion for the Commissioner of Finance to determine that he was not a professional and therefore not exempt from the unincorporated business tax. (Administrative Code of City of New York, § S46-2.0.)

The code provision is as follows: “(c) Professions. — The practice of law, medicine, dentistry or architecture, and the practice of any other…