Hersh 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 assessments of unincorporated business taxes against the petitioner. Petitioner seeks to annul a determination of the State Tax Commission which sustained assessments of unincorporated business taxes against him for the years 1969, 1970 and 1971, pursuant to article 23 of the Tax Law. At the hearing it was established that petitioner was a shoe salesman during the years in question and…