Diana v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which denied petitioner’s application for redetermination of a deficiency or for refund of unincorporated business tax under article 23 of the Tax Law for the years 1968, 1969 and 1970. The petitioner served as a consultant, representative and negotiator in the field of labor relations between labor organizations of public employees and their governmental employers during the years 1968, 1969 and 1970. His services…