Perlman 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 assessment for the years 1968 and 1969 imposed under article 23 of the Tax Law. Petitioner, a graphic designer, seeks an exemption from unincorporated business tax upon the ground that his business activities qualified as the practice of a profession within the meaning of subdivision (c) of section 703 of the Tax Law. Petitioner attended Pratt Institute,…