Rosenbloom v. New York 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 imposed pursuant to article 23 of the Tax Law. On July 25,1975, petitioner, a real estate appraiser, was issued notices of deficiency for the years 1967 through 1973 for unincorporated business tax (former Tax Law, art 23, repealed by L 1978, ch 69, § 7, eff Dec. 31,1982). In assessing the deficiencies, the Income Tax Bureau relied on a…