Fischbach & Moore, Inc. v. State Tax Commission

This is a proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department 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 imposed under article 23 of the Tax Law.

In 1956, three corporations (Fischbach and Moore, Incorporated, J. Livingston & Company and Slattery Contracting Co., Inc.), petitioners herein, submitted one bid to and entered into a contract with the City of New York for various items of…