Guttmann Picture Frame Associates v. O'Cleireacain

—Determination of respondent Commissioner of the Department of Finance of the City of New York, dated September 8, 1992, which assessed an Unincorporated Business Tax deficiency against petitioners, plus interest and penalties, for the sum of $59,111.04, unanimously confirmed, petition denied and proceeding brought pursuant to CPLR article 78 (transferred by order of Supreme Court, New York County [Seymour Schwartz, JJ, entered on or about May 25, 1993) dismissed without costs or disbursements.

The taxing authority properly applied section 6-4 of the New York City Unincorporated Business Tax…