Miller v. State Tax Commission

— 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 assessment under article 23 of the Tax Law for the years 1966 through 1972. During the years 1966 through 1969, petitioner was engaged as an associate odd-lot broker by Carlisle & Jacquelin and during the years 1970 through 1972 by a successor firm, Carlisle, De Coppet & Co. The record reveals that petitioner was a member of the New York Stock Exchange;…