The single issue presented is whether this record provides substantial evidence to sustain the determination of the State Tax Commission that petitioner's activities during 1969 constituted the carrying on of an unincorporated business so as to subject his income therefrom to unincorporated business taxes. Petitioner had been associated with the firm of De Coppet and Doremus (De Coppet), odd-lot brokers, for many years until 1954 when he purchased, with his own funds, a seat...
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