Koner v. Procaccino

Herlihy, P. J. (concurring).

The result reached by the majority in this case is mandated by the prior decisions of this court and the Court of Appeals and, accordingly, I join in ¿the confirmance of the commission’s determinations.

However, the facts in the present case tend to point out what would seem to be an unreasonable situation, the inequity of which might be resolved by the Legislature or by further interpretation by the Court of Appeals of the exemption involved in regard to the unincorporated business tax.

The rules of the commission directly acknowledged that the occupations of…