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  5. 32 N.Y.2d 96 (1973)
 

SHAPIRO v. CITY OF NEW YORK

32 N.Y.2d 96 (1973)

Meyer Shapiro, on Behalf of Himself and All Other Self-Employed Professionals Practicing Individually and Similarly Situated, Appellant, v. City of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided March 22, 1973.

Attorney(s) appearing for the Case

Stephen Rackow Kaye, Meyer Shapiro, in person, Wilbur H. Friedman, Robert J. Levinsohn, Bernard Gold and Peter E. Yaeger for appellant.

Norman Redlich, Corporation Counsel (Samuel J. Warms, Max H. Finkelberg and Raymond Herzog of counsel), for respondents.

Vincent D. Farrell for Brooklyn Bar Association, amicus curiae.

Francis Currie and Vincent D. Farrell for The Dental Society of the State of New York and other dental societies, amici curiae.

Judges BURKE, JASEN, GABRIELLI and WACHTLER concur; Judges BREITEL and JONES taking no part.

Chief Judge FULD.

On this appeal brought directly to our court from Special Term on constitutional grounds, pursuant to CPLR 5601 (subd. [b], par. 2), we are called upon to determine the validity of New York City's Local Law No. 36 of 1971 which extends the tax imposed under the city's Unincorporated Business Income Tax Law to previously exempted self-employed professionals.

An unincorporated business...

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