Lampel v. Procaccino

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, entered in Albany County) to review a determination of the State Tax Commission made after a hearing holding that petitioner is liable for an unincorporated business tax imposed under article 23 of the Tax Law for the years 1966 and 1967. The petitioner challenges the respondents’ finding of taxability claiming that he has been an employee of Art Steel Company of New York City since 1925. Petitioner sells office furniture for Art…