Cohen v. Gallman

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, made after a hearing, that petitioner is liable for unincorporated business tax imposed under article 23 of the Tax Law for the years 1965, 1966 and 1967. The only question presented on the instant appeal is whether there is substantial evidence to support the respondents’ determination that petitioner is liable for additional unincorporated business tax imposed under article 23 of the Tax Law for the…