Summary
In Matter of Pollock v. Mealey (266 App. Div. 699), we held that income received from work as a Registered Interstate Commerce Commission Practitioner was derived from an unincorporated business and not a profession and nothing contained in this record requires us to reach a different result.
Summary of this case from Matter of Traub v. GoodrichOpinion
March 3, 1943.
Review of a determination of the State Tax Commission under article 78, Civil Practice Act. Petitioner asks that the portion of his income received from work as "A Registered Interstate Commerce Commission Practitioner" be excluded in computing his income tax. The services here performed in the field of charges for interstate transportation of goods are quite similar to those performed by a customs house broker in the field of duties levied on imported merchandise. ( People ex rel. Tower v. State Tax Commission, 282 N.Y. 407.) The practitioner is licensed by the Interstate Commerce Commission, the broker by the Treasury Department. The above-cited authority, determining that the work of a broker is not a profession, applies and should be followed. Determination of the State Tax Commission confirmed, with fifty dollars costs and disbursements. All concur.