Kahn & Jacobs v. State Tax Commission

This is a proceeding under CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County), to review a determination of the State Tax Commission which sustained the *279imposition of an unincorporated business tax assessment under section 386-a (now section 701) of the Tax Law.

Petitioner is a partnership engaged in the practice of architecture with offices located at 2 Park Avenue in the City of New York. Although previously exempt from the New York unincorporated business tax,…