RICHMOND v. TISHELMAN


90 A.D.2d 414 (1982)

In the Matter of Richmond Constructors, a Joint Venture, Petitioner, v. Harry S. Tishelman, as Commissioner of Finance of The City of New York, Respondent

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

December 30, 1982


Attorney(s) appearing for the Case

Stanley L. Kantor of counsel (Harvey Krauss and Jeffrey M. Aronsson with him on the brief; Snow, Becker, Kroll, Klaris & Krauss, P. C., attorneys), for petitioner.

Charles Himmelman of counsel (Gale Zareko, Maurice Ravage and Frances Henn with him on the brief; Frederick A.O. Schwarz, Jr., Corporation Counsel, attorney), for respondent.

KUPFERMAN, J. P., CARRO and ASCH, JJ., concur with SANDLER, J.; MARKEWICH, J., dissents and would confirm.


SANDLER, J.

Richmond Constructors is a joint venture entered into by five corporate partners for the purpose of performing a construction contract with the City of New York to build a sewer tunnel. This was the only job done by Richmond and was its sole source of revenue. At issue here is the city unincorporated business tax on the net income from that contract.

Richmond's unincorporated business tax...

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