MATTER OF OYER v. STATE TAX COMM'N


3 A.D.2d 632 (1956)

In the Matter of Charles H. Oyer et al., Individually and as Co-partners Practicing under the Name of Oyer Chiropractic Offices et al., Petitioners, v. State Tax Commission, Respondent

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

December 20, 1956


The sole issue arises upon petitioners' contention that as chiropractors they are engaged in the practice of a profession and thus within the exemption granted by section 386 of the Tax Law. The identical issue was presented in Matter of Strayer v. State Tax Comm. (285 App. Div. 739) and determined adversely to petitioners' contention. Petitioners cite Matter of Vorhees v. Bates (308 N.Y. 184), which involved an orchestral conductor...

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