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MATTER OF KONER v. PROCACCINO

39 N.Y.2d 258 (1976)

In the Matter of Marvin Koner, Appellant, v. Mario A. Procaccino et al., Constituting the State Tax Commission, Respondents. In the Matter of Gosta Peterson, Appellant, v. Mario A. Procaccino et al., Constituting the State Tax Commission, Respondents.

Court of Appeals of the State of New York.

Decided April 1, 1976.

Attorney(s) appearing for the Case

Jed B. Wolkenbreit for appellants.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for respondents.

Robert M. Cavallo, amicus curiae.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES and COOKE concur with Judge WACHTLER; Judge FUCHSBERG dissents and votes to reverse in a separate opinion.

WACHTLER, J.

The respondent Tax Commission has determined that the petitioners, both of whom are self-employed photographers, must pay the unincorporated business tax (Tax Law, art 23). In an article 78 proceeding, brought by the petitioners, the Appellate Division, Third Department, unanimously confirmed this determination, dismissed the petition and denied leave to appeal to our court. The petitioners claimed...

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