Howes v. Chu

— 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 income tax assessment imposed under article 23 of the Tax Law.

Petitioner timely filed New York State personal income tax returns for 1971 and 1972. However, because it contended that the income from petitioner’s activities in the insurance business was subject to the unincorporated business income tax, the Audit Division of the State Department of Taxation…