Du Bois 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 deficiency assessment for the years 1969, 1970, 1971 and 1972, under article 23 of the Tax Law. The petitioner earned income through self-employment as a research consultant in the field of market and opinion research. He reported his self-employment on his personal income tax returns (IT-208) for the years 1969-1972, but filed no unincorporated business…