Legal Opinion
Frye v. Commissioner of Finance
Appellate Division of the Supreme Court of the State of New York
Decided August 11, 1983PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Fein, J.
Petitioner is a self-employed journalist. The nature of his employment, activities and background are adequately described in the dissent. The issue is whether the Commissioner of Finance of the City of New York abused his discretion in determining that petitioner was not a professional within the meaning of section S46-2.0 of the Administrative Code of the City of New York and therefore not exempt from the unincorporated business tax. The code *275provision reads in part as follows: “(c) Professions. — The practice of law, medicine, dentistry or architecture, and the…
2Cases cited12 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Howard v. WymanNew York Court of Appeals · 1971
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Colgate v. HarveySupreme Court of the United States · 1935
- Steinbeck v. GerosaNew York Court of Appeals · 1958
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Pension Committee of the University of Montreal Pension Plan v. Banc of America Securities, LLCDistrict Court, S.D. New York · 2006
- Asian Vegetable Research & Development Center v. Institute of International EducationDistrict Court, S.D. New York · 1996
- Port Authority v. Evergreen International Aviation, Inc.New York Supreme Court · 1999
- New York & Presbyterian Hospital v. Tishman Construction Co.New York Supreme Court · 1999