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MATTER OF LIQUOR STORES SERVS. CO. v. STATE TAX COMM'N

46 A.D.2d 701 (1974)

In the Matter of Liquor Stores Services Co. et al., Petitioners, v. State Tax Commission, Respondent

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

October 24, 1974

The clerical and bookkeeping services performed by petitioners in connection with the operation of a liquor store were not professional in nature and, accordingly, no exemption was available. (Matter of Rosenbloom v. State Tax Comm., 44 A.D.2d 69.) Petitioners' claim for three separate $5,000 partnership exemptions is equally untenable. The only purpose, concededly, for forming three partnerships, instead of one, was to minimize...

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