68 A.D.2d 960 | N.Y. App. Div. | 1979
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which denied petitioner’s application for redetermination of a deficiency or for refund of unincorporated business tax under article 23 of the Tax Law for the years 1968, 1969 and 1970. The petitioner served as a consultant, representative and negotiator in the field of labor relations between labor organizations of public employees and their governmental employers during the years 1968, 1969 and 1970. His services included research, preparation of briefs, statements and news releases and testimony as an expert witness in court and in labor mediation, arbitration and fact-finding proceedings. He contends that his work constituted a profession and he is, therefore, not subject to the unincorporated business tax under subdivision (c) of section