Legal Opinion
Willett v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided October 23, 1986PublishedCited by 2 opinions
1Opinion of the Court
The primary issue on this appeal is whether petitioner’s occupation, which consists of consulting in the fields of public relations and food service, is a profession within the meaning of the now-repealed unincorporated business tax. Respondents determined that her activities did not fall within the exemption for professionals provided by Tax Law former § 703 (c) (repealed by L 1978, ch 69, §§ 7, 30) and thus assessed her $424.69 plus interest for the year 1975. We conclude that this determination is supported by substantial evidence.
This court has stated that the criteria for determining…
2Cases cited5 opinions
- Tripp v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Nekoosa Papers, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1985
- Cissley v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Classic Pools, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Sheahan v. MurphyAppellate Division of the Supreme Court of the State of New York · 1960
3Cited by2 opinions
- Willett v. DuganAppellate Division of the Supreme Court of the State of New York · 1990
- Wexler v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987