Kormes v. Murphy

This proceeding under article 78 of the Civil Practice Act seeks a review of the final determination of the State Tax Commission imposing, under article 16-A of the Tax Law, assessments of unincorporated business taxes against the petitioner for the years 1950, 1951 and 1952. Section 386 of the Tax Law defines the words “ unincorporated business ” and specifically excludes “ the practice of law, Medicine, dentistry, architecture which under existing law cannot be conducted under corporate structure, and any other case in which more than eighty per centum of the gross income is derived from…