Welch 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 respondent State Tax Commission which sustained an unincorporated business tax assessment imposed pursuant to article 23 of the Tax Law. Petitioner William J. Welch is the guardian ad litem for Joseph A. Martino on whose behalf he commenced the instant proceeding to challenge an unincorporated business tax assessment for the years 1969 and 1970. It is conceded that Martino was totally incapacitated by a series of strokes which…