Opinion
March 12, 1952.
Appeal from State Tax Commission.
Present — Foster, P.J., Heffernan, Brewster, Bergan and Coon, JJ.
Petitioner's occupation is that of an average adjuster of marine losses. He claims exemption from the unincorporated business tax on the ground that he is practicing a profession, and derives more than 80% of his gross income from personal services rendered in the practice thereof. From the record before us we cannot say as a matter of law that the determination of the Tax Commission had no rational basis to support it. Petitioner's occupation may be somewhat unique, but the commission could well find it did not rise to the dignity of a profession within the meaning of the authorities on the subject ( People ex rel. Tower v. State Tax Comm., 282 N.Y. 407; Matter of Adelsburg v. Bates, 278 App. Div. 606). Determination unanimously confirmed, with $50 costs.