Schrader 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 *874which upheld an assessment of unincorporated business tax on the ground that gain on condemnation of farm land is subject to unincorporated business tax. Bertha Schrader and her son and daughter-in-law, Joseph and Helen Schrader, owned two parcels of land in Victor, New York, since 1959 as joint tenants. Previously, it had been owned by John Schrader who deeded it to Bertha Schrader, his wife, in 1956…