Wortman 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 the State Tax Commission which held *666petitioner liable for unincorporated business taxes for the years 1971 through 1974 pursuant to article 23 of the Tax Law. During the years 1971 through 1974. petitioner worked as a salesman of ladies’ sportswear for two manufacturers thereof, Madison Sportswear and Wardrobe Makers, who were apparently merged into one entity in 1974. Petitioner and his wife filed New York State income tax…