Herson v. Tully

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 an unincorporated business tax *639assessment imposed under section 701 of the Tax Law. Petitioner is the executor of the estate of Theodore Bennahum, the taxpayer involved herein. During the period 1962-1972, decedent participated in the formation and development of a group of affiliated corporations in Europe and the United States which were concerned with the financial, heavy industrial…