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Matter of Wilson v. Bates

Appellate Division of the Supreme Court of New York, Third Department
Dec 22, 1953
282 App. Div. 1099 (N.Y. App. Div. 1953)

Opinion

December 22, 1953.

Appeal from State Tax Commission.

Present — Foster, P.J., Bergan, Coon, Halpern and Imrie, JJ.


The petitioner is a commercial artist who specializes in the coloring of photographs for advertising purposes. The State Tax Commission has ruled that in this work he does not gain the exemption from payment of the unincorporated business tax given to a "profession" by section 386 Tax of the Tax Law. This case is governed by a series of decisions, the most recent of which is Matter of Schmidt v. Bates ( 282 App. Div. 980) decided by this court in November, 1953, in which we held we were unwilling to extend the professional exemptions considered in Matter of Teaque v. Graves ( 261 App. Div. 652) and Matter of Geiffert v. Mealey ( 293 N.Y. 583) to activities in new categories. Determination of the Tax Commission unanimously confirmed, with $50 costs and disbursements to the respondents.


Summaries of

Matter of Wilson v. Bates

Appellate Division of the Supreme Court of New York, Third Department
Dec 22, 1953
282 App. Div. 1099 (N.Y. App. Div. 1953)
Case details for

Matter of Wilson v. Bates

Case Details

Full title:In the Matter of LEE WILSON, Petitioner, against SPENCER E. BATES et al.…

Court:Appellate Division of the Supreme Court of New York, Third Department

Date published: Dec 22, 1953

Citations

282 App. Div. 1099 (N.Y. App. Div. 1953)

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