Robbins v. New York State Tax Commission

Proceeding pursuant to CPLR article 78 *806(transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent New York State Tax Commission, which held petitioner liable for unincorporated business taxes for the years 1968 through 1973 pursuant to article 23 of the Tax Law. During the period at issue herein, petitioner was a wholesale salesman of women’s apparel for two noncompeting companies, Sally Gee, Inc., and Kadet Kruger, Inc., and while he filed New York State income tax returns for the years in question, 1968 through…