PEOPLE EX REL. MOFFETT v. BATES


276 A.D. 38 (1949)

The People of the State of New York ex rel. John K. Moffett, Petitioner, v. Spencer E. Bates et al., Constituting The Tax Commission of the State of New York, Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

November 16, 1949.


Attorney(s) appearing for the Case

McCanliss & Early, attorneys (Lee McCanliss and Ethan A. Hitchcock of counsel), for petitioner.

Nathaniel L. Goldstein, Attorney-General (Wendell P. Brown, Solicitor-General and John C. Crary, Jr., of counsel), for respondents.

HEFFERNAN, J. P., BREWSTER, SANTRY and BERGAN, JJ., concur.


DEYO, J.

Petitioner is a consultant in matters of corporate finance and reorganization, rendering services to various clients for which he is paid fees. The Tax Commission has held that he is conducting a business rather than practicing a profession and is subject to the unincorporated business tax.

Petitioner contends that article 16-A of the Tax Law imposing such tax is unconstitutional, in that it violates...

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