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MATTER OF FRISHMAN v. NEW YORK STATE TAX COMM'N

33 A.D.2d 1071 (1970)

In the Matter of Leonard Frishman, Petitioner, v. New York State Tax Commission, Respondent

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

February 16, 1970

MEMORANDUM BY THE COURT.

Following a hearing, at which petitioner was the only person to testify, respondent determined that petitioner was liable for taxes because he operated an unincorporated business. Article 23 of the Tax Law provides for the taxation of unincorporated businesses for taxable years ending on or after December 31, 1960. Section 703 (all statutory references are to Tax Law) defines an unincorporated business...

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