Rosenblum v. Tully

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 unincorporated business tax assessments against petitioner imposed pursuant to section 703 of the Tax Law. During the years 1968 through 1973, petitioner Leonard Rosenblum was engaged in selling lingerie for Lisette, a division of Athlone Industries, Inc., and loungewear for Lisanne, Inc., but in connection with these activities he filed no unincorporated business tax returns for the…