Mattison 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 the imposition of an unincorporated business tax. During 1966, 1967 and 1968, the substantial portion of petitioner’s income was derived from commissions he received as trustee of about 15 trusts involving four families. He filed New York State resident income tax returns for those years, but did not file unincorporated business tax returns. Following a hearing, the State Tax Commission…