Helmrich v. New York 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 unincorporated business taxes imposed under article 23 of the Tax Law for the taxable years 1968 through 1972, inclusive. During the years 1968 through 1972, petitioner, a sales representative for Hanover Mills, Inc., was engaged in selling synthetic yarns. While he filed New york State personal income tax returns for the years in question, he did not file unincorporated business tax…