(Download) "Matter Marvin Koner v. Mario A. Procaccino Et Al." by Court of Appeals of New York # Book PDF Kindle ePub Free
eBook details
- Title: Matter Marvin Koner v. Mario A. Procaccino Et Al.
- Author : Court of Appeals of New York
- Release Date : January 01, 1976
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
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 that they are engaged in a profession and thus should be exempt from the tax pursuant to subdivision (c) of section 703 of the Tax Law. We granted leave to review the point.
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