White v. Murphy

Proceeding under article 78 of the Civil Practice Act to review a determination of the State Tax Commission which sustained assessments of unincorporated business taxes under article 16-A of the Tax Law, as against petitioner’s contention that his work as a commercial artist constituted the practice of an exempt profession under the provisions of section 386 of the Tax Law which exclude from the application of the taxing statute the practice of certain named professions “ and any other case in which more than eighty per centum of the gross income is derived from the personal services actually…