Minkin v. State Tax Commission

Herlihy, J. (dissenting).

We are concerned in this case with article 23 of the Tax Law as it imposes a tax for years subsequent to 1960.

Section 701 of the Tax Law imposes a tax "for each taxable year on the unincorporated business taxable income of every unincorporated business wholly or partly carried on within this state.” Section 703 of the Tax Law is entitled "Unincorporated business defined” and in pertinent parts it provides in subdivision (a), (b), and (f) as follows:

"(a) General. An unincorporated business means any trade, business or occupation conducted, engaged in * * * by an…