Feld v. Gallman

Proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at *883Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained an unincorporated business tax assessment imposed pursuant to section 703 of the Tax Law. The sole issue presented here is whether the Tax Commission’s determination was supported by substantial evidence. The taxpayer sold women's apparel for two noncompetitive corporations. The Tax Commission found that the taxpayer was…