Winthrop v. Procaccino

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 the State Tax Commission which sustained a deficiency assessment against petitioner for unincorporated business taxes for the years 1963 through 1965 and 1967. Petitioner filed personal income tax returns for the four years (1963, 1964, 1965 and 1967) in question and filed unincorporated business tax returns for 1963 and 1965 but on those two returns only reported income received as commissions and not salary income. After a…