Legal Opinion
Sundberg v. Bragalini
Appellate Division of the Supreme Court of the State of New York
Decided December 2, 1958PublishedCited by 5 opinions
1Opinion of the CourtGibson, J.
The State Tax Commission has determined that petitioner’s activities in 1950, 1951 and 1952, as agent or representative of certain manufacturers of industrial machinery and equipment, constituted the conduct of an unincorporated business within the meaning of article 16-A of the Tax Law. Petitioner, a graduate electrical engineer, licensed under the laws of New York as a professional engineer, claims the benefit of the exclusion (by the statute as then written) of cases of the practice of law, medicine, dentistry and architecture ‘ ‘ and any other case in which more than eighty per centum of…
2Cases cited4 opinions
- People Ex Rel. Tower v. State Tax CommissionNew York Court of Appeals · 1940
- Matter of Geiffert v. MealeyNew York Court of Appeals · 1944
- People Ex Rel. Wittich v. BrowneNew York Court of Appeals · 1946
- People ex rel. Wittich v. BrowneAppellate Division of the Supreme Court of the State of New York · 1946
3Cited by5 opinions
- Costa v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Frye v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1983
- Sheahan v. MurphyAppellate Division of the Supreme Court of the State of New York · 1960
- Wexler v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Frye v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1983