The petitioners in 1951-1952 were engaged in the practice of consultants on labor and industrial relations and before the Tax Commission contended their business was a profession as defined by section 386 and they were entitled to the benefits thereof. The section, after defining what constitutes an unincorporated business, continues: "exclude the practice of law, medicine, dentistry, architecture * * * and any other case in which more than eighty per centum of the gross...
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