Cherington v. Graves

Appellate Division of the Supreme Court of New York

Cherington v. Graves

269 A.D. 888, 56 N.Y.S.2d 240, 1945 N.Y. App. Div. LEXIS 4329

CourtAppellate Division of the Supreme Court of the State of New York

DecidedJune 29, 1945

StatusPublished

Cited by1 cases

This text of 269 A.D. 888 (Cherington v. Graves) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cherington v. Graves, 269 A.D. 888, 56 N.Y.S.2d 240, 1945 N.Y. App. Div. LEXIS 4329 (N.Y. Ct. App. 1945).

Pincite

Opinion

This proceeding is brought under article 78 of the Civil Practice Act and article 16-A of the Tax Law, to review the determination of the State Tax Commission which imposed assessments against petitioners — members of a partnership — as an unincorporated business concern for the years 1935 and 1936. Petitioners style themselves as marketing consultants. None of the partners are accountants. The petitioners say that their activities could be conducted under corporate form. They say they were not required to secure a permit or license to do business as marketing consultants. The Tax Commission has determined that petitioners are not entitled to exemption of a professional status. The record sustains that determination. Determination of the State Tax Commission confirmed, with $59 costs and disbursements. All concur.

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This proceeding is brought under article 78 of the Civil Practice Act and article 16-A of the Tax Law, to review the determination of the State Tax Commission which imposed assessments against petitioners — members of a partnership — as an unincorporated business concern for the years 1935 and 1936. Petitioners style themselves as marketing consultants. None of the partners are accountants. The petitioners say that their activities could be conducted under corporate form. They say they were not required to secure a permit or license to do business as marketing consultants. The Tax Commission has determined that petitioners are not entitled to exemption of a professional status. The record sustains that determination. Determination of the State Tax Commission confirmed, with $59 costs and disbursements. All concur.

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Bluebook (online)

269 A.D. 888, 56 N.Y.S.2d 240, 1945 N.Y. App. Div. LEXIS 4329, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cherington-v-graves-nyappdiv-1945.

Opinion

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