Scott-Textor Productions v. Murphy

Reynolds, J. P.

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 *1077a determinaton of the State Tax Commission which sustained the assessment of an unincorporated business tax upon the petitioner pursuant to article 23 of the Tax Law. The petitioner, a partnership engaged in providing advertising messages in verse which are set to music and sung, has been found by the commission, following a hearing, not exempt under subdivision (c) of…