Legal Opinion
Koner v. Procaccino
New York Court of Appeals
Decided April 1, 1976PublishedCited by 32 opinions
1Opinion of the CourtWachtler, J.
The respondent Tax Commission has determined that the petitioners, both of whom are self-employed photographers, must pay the unincorporated business tax (Tax Law, art 23). In an article 78 proceeding, brought by the petitioners, the Appellate Division, Third Department, unanimously confirmed this determination, dismissed the petition and denied leave to appeal to our court. The petitioners claimed that they are engaged in a profession and thus should be exempt from the tax pursuant to subdivision (c) of section 703 of the Tax Law. We granted leave to review the point.
In 1969 the petitioners…
2Cases cited13 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Matter of Mounting Finishing Co. v. McGoldrickNew York Court of Appeals · 1945
- Shapiro v. City of New YorkNew York Court of Appeals · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Asian Vegetable Research & Development Center v. Institute of International EducationDistrict Court, S.D. New York · 1996
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Matter of Frye v. Comm'r of Fin. of the City of New YorkNew York Court of Appeals · 1984
27 more not listed; retrieve them via the Exa API.