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MATTER OF SHEAHAN v. MURPHY

12 A.D.2d 713 (1960)

In the Matter of John D. Sheahan et al., Individually, and as Copartners Doing Business under the Name of Drake, Startzman, Sheahan and Barclay, Petitioners, v. Joseph H. Murphy et al., Constituting The State Tax Commission, Respondents

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

December 30, 1960

The determination covers two periods, one from June 1, 1951 to August 31, 1951, and the other for the fiscal year ending August 31, 1952. The sole issue on this appeal is whether petitioners were engaged in the practice of a profession within the meaning of section 386 of the Tax Law. Petitioners were partners, and their activities have been characterized as "Distribution and Materials Handling Consultants" and "Consulting Management Engineers." They hold themselves out as...

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