MATTER OF STRAYER v. STATE TAX COMM.


285 A.D. 739 (1955)

In the Matter of Kenneth S. Strayer, Petitioner, v. State Tax Commission, Respondent

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

May 11, 1955.


Attorney(s) appearing for the Case

Joseph Apfel for petitioner.

Jacob K. Javits, Attorney-General (Robert W. Bush and Henry S. Manley of counsel), for respondent.

Charles Hollender for Chiropractic Association of New York, Inc., amicus curiæ.

BERGAN, J. P., COON, IMRIE and ZELLER, JJ., concur.


HALPERN, J.

The question here presented is whether a chiropractor is exempt from the unincorporated business tax imposed by article 16-A of the Tax Law (added by L. 1935, ch. 33) on the ground that he is engaged in the practice of a profession within the meaning of the statute. Section 386 exempts from the tax "the practice of law, medicine, dentistry, architecture" or "any other profession".

In his application...

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