PEOPLE EX REL. HERMAN v. MURPHY


14 A.D.2d 473 (1961)

The People of the State of New York ex rel. Harry C. Herman et al., Individually and as Copartners Doing Business under the Name of Herman and Conway Associates, 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.

June 29, 1961


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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