Schwedler v. State Tax Commission

Yesawich, Jr., J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained unincorporated business tax assessments imposed under Tax Law article 23.

The stipulated facts, as amplified by testimony of petitioner *653Mildred Schwedler, disclose that decedent established an electrical supply and lighting business in 1937 under the name "Walters Electric-The House of Light” (Walters Electric). Petitioner Schwedler began working for decedent in 1947 and became his…