Fliegler v. City of New York

Plaintiff, a self-employed attorney, seeks summary judgment in an action to declare the city unincorporated business tax, insofar as it repeals the exemption of self-employed professionals, violative of the United States Constitution and to enjoin enforcement of the law and collection of the tax.

The only questions raised are questions of law, and they may be dealt with very briefly. The State of New York has had an unincorporated business tax since 1935. In 1966, the City of New York was authorized to impose such a tax (L. 1966, ch. 772, | 2). The purpose of the unincorporated business tax,…