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MATTER OF YOUNG v. BRAGALINI

3 A.D.2d 50 (1956)

In the Matter of William H. Young et al., Individually and as Copartners Doing Business under the Name of Adams & Porter, Petitioners, v. George M. Bragalini et al., Constituting The State Tax Commission of the State of New York, Respondents In the Matter of William H. Young, Petitioner, v. George M. Bragalini et al., Constituting The State Tax Commission of the State of New York, Respondents In the Matter of John Adams, Petitioner, v. George M. Bragalini et al., Constituting The State Tax Commission of the State of New York, Respondents

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

December 20, 1956.

Attorney(s) appearing for the Case

Robert M. Benjamin, Frank A. Zunino, Jr., and Sidney D. Rosoff for petitioners.

Jacob K. Javits, Attorney-General (Robert W. Bush and James O. Moore, Jr., of counsel), for respondents.

FOSTER, P. J., BERGAN, HALPERN and GIBSON, JJ., concur; COON, J., taking no part.

Per Curiam.

The firm of Adams & Porter is a New York partnership. The problem presented is whether income received by it from enterprises in Texas and in Brazil are subject to unincorporated business taxes in New York. The statute (Tax Law, § 386-g) provides that where an unincorporated business "is carried on" outside the State as well as within it, "the net income therefrom shall be apportioned so as to allocate...

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