MATTER OF ENGELHARDT, SR. v. BATES


281 A.D. 1053 (1953)

In the Matter of Nickolaus L. Engelhardt, Sr., et al., Petitioners, v. Spencer E. Bates et al., Constituting The State Tax Commission, Respondents

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

May 13, 1953.


Petitioners describe themselves as educational consultants in school building planning or as educational building consultants and refer to their activities as "educational plant engineering". It is their claim that such activities constitute the practice of a profession so as to render their consequent income therefrom exempt from the above tax by reason of the exclusionary provisions of section 386 of the Tax Law. The commission determined that their occupational activities...

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