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MATTER OF YOUNG v. BRAGALINI

3 N.Y.2d 602 (1958)

In the Matter of William H. Young et al., Individually and as Copartners Doing Business under the Name of Adams & Porter, Appellants, v. George M. Bragalini et al., Constituting the State Tax Commission of the State of New York, Respondents. (Proceeding No. 1.) In the Matter of William H. Young, Appellant, v. George M. Bragalini et al., Constituting the State Tax Commission of the State of New York, Respondents. (Proceeding No. 2.) In the Matter of John Adams, Appellant, v. George M. Bragalini et al., Constituting the State Tax Commission of the State of New York, Respondents. (Proceeding No. 3.)

Court of Appeals of the State of New York.

Decided January 23, 1958.

Attorney(s) appearing for the Case

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

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and John R. Davison of counsel), for respondents.

Chief Judge CONWAY and Judge DYE concur with Judge BURKE; Judge FROESSEL concurs for affirmance upon the opinion of the Appellate Division; Judge FULD dissents in an opinion in which Judges DESMOND and VAN VOORHIS concur.

BURKE, J.

Petitioners, members of a New York partnership, engaged in the insurance business, contend that they are "carrying on" business "both within and without the state" so as to entitle them to an allocation of the net income in computing the unincorporated business tax pursuant to section 386-g of the Tax Law.

The Tax Commission disallowed the claim for exemption and imposed assessments for unincorporated...

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