McCormick v. Bragalini

This is a proceeding under article 78 of the Civil Practice Act and Tax Law to review a final determination of the State Tax Commission which sustained assessments against petitioner for unincorporated business taxes for the years 1947 and 1948. The sole question presented is whether petitioner is entitled to an exemption for taxes imposed under article 16-A of the Tax Law on the *886ground that he is practicing a profession. Petitioner’s personal income tax returns for the years 1947 and 1948- listed his -occupation as “management engineering” and “management engineer”. Petitioner apparently…