Dewey v. Browne

Appellate Division of the Supreme Court of New York

Dewey v. Browne

269 A.D. 887, 56 N.Y.S.2d 255, 1945 N.Y. App. Div. LEXIS 4327

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

DecidedJune 29, 1945

StatusPublished

Cited by3 cases

This text of 269 A.D. 887 (Dewey v. Browne) 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

Dewey v. Browne, 269 A.D. 887, 56 N.Y.S.2d 255, 1945 N.Y. App. Div. LEXIS 4327 (N.Y. Ct. App. 1945).

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Opinion

— This is a proceeding under article 78 of the Civil Practice Act to review a determination of the State Tax Commission imposing assessments of the unincorporated business tax against petitioner for the years 1940-1941. Petitioner is engaged in the business of a consultant. The services which he engages to perform are described by him as “ Consultant on Investments (A Professional Service) ”. Petitioner offers to sell his experience in an endeavor to advise people on making successful investments. He argues that in this pursuit he uses a knowledge of economics, statistics, accounting and engineering and that his work therefore falls into that of a profession. The State Tax Commission determined that petitioner is not entitled to have accorded to him a professional status. The evidence sustains the determination. Determination confirmed, with $50 costs and disbursements. All concur.

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— This is a proceeding under article 78 of the Civil Practice Act to review a determination of the State Tax Commission imposing assessments of the unincorporated business tax against petitioner for the years 1940-1941. Petitioner is engaged in the business of a consultant. The services which he engages to perform are described by him as “ Consultant on Investments (A Professional Service) ”. Petitioner offers to sell his experience in an endeavor to advise people on making successful investments. He argues that in this pursuit he uses a knowledge of economics, statistics, accounting and engineering and that his work therefore falls into that of a profession. The State Tax Commission determined that petitioner is not entitled to have accorded to him a professional status. The evidence sustains the determination. Determination confirmed, with $50 costs and disbursements. All concur.

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Bluebook (online)

269 A.D. 887, 56 N.Y.S.2d 255, 1945 N.Y. App. Div. LEXIS 4327, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dewey-v-browne-nyappdiv-1945.

Opinion

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