MINKIN v. STATE TAX COMM.


60 A.D.2d 420 (1977)

In the Matter of Irving Minkin, Petitioner, v. State Tax Commission, Respondent

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

December 29, 1977


Attorney(s) appearing for the Case

Eisner, Levy, Steel & Bellman, P. C. (Eugene G. Eisner of counsel), Charles W. Schoeneman and Sherwyn E. Syna for petitioner.

Louis J. Lefkowitz, Attorney-General (Lawrence J. Logan and Ruth Kessler Toch of counsel), for respondent.

KANE, MAHONEY and LARKIN, JJ., concur with SWEENEY, J. P.; HERLIHY, J., dissents and votes to modify in an opinion.


SWEENEY, J. P.

Petitioner was a wholesale dress salesman for several noncompeting companies during the years 1968 and 1969. The respondent State Tax Commission concluded that he was subject to an unincorporated business tax for those years. This article 78 proceeding was commenced seeking an annulment of that decision. The issue presented on this proceeding is whether that determination is erroneous as a matter...

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