MATTER OF ADELSBERG v. BATES


278 A.D. 606 (1951)

In the Matter of Hyman Adelsberg et al., Doing Business as Adelsberg & Co., Petitioners, 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.

January 10, 1951.


Petitioners, as copartners, claim exemption from an unincorporated business tax on the ground that the petitioner, Hyman Adelsberg, acting for the partnership, was engaged in a professional occupation. This petitioner claimed to be a valuation expert who by reason of specialized study and knowledge is equipped to handle complex problems relating to the evaluation of real property. Giving every favorable intendment to the claim of petitioners, and conceding the ability of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases