Petitioner's occupation is that of an average adjuster of marine losses. He claims exemption from the unincorporated business tax on the ground that he is practicing a profession, and derives more than 80% of his gross income from personal services rendered in the practice thereof. From the record before us we cannot say as a matter of law that the determination of the Tax Commission had no rational basis to support it. Petitioner's occupation may be somewhat unique, but...
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