Engelhardt v. Bates

—Two proceedings under article 78 of the Civil Practice Act to review a final determination of the State Tax Commission sustaining the assessment against petitioners of the unincorporated business tax under article 16-A of the Tax Law have been consolidated in an order under section 1296 of the Civil Practice Act, transferring them to this court for disposition. The proceeding by Niekolaus L. Engelhardt, Sr., involves the years 1946 and 1947. That by the partnership involves the period from November 1 to December 31, 1947. Petitioners describe themselves as educational consultants in school…