Geiffert v. Mealey

Appellate Division of the Supreme Court of New York

Geiffert v. Mealey

267 A.D. 681, 48 N.Y.S.2d 475, 1944 N.Y. App. Div. LEXIS 4805

Appellate Division of the Supreme Court of the State of New York·Decided May 3, 1944·Published·Cited by 1 cases

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Memorandum by the Court.

It is petitioner’s contention that the income in question was received by him in the practice of a profession, viz., that of a landscape architect. The State Tax Commission held that petitioner- is not engaged in the practice of a profession within the meaning of section 386 of the Tax Law. The evidence sustains the. determination. (People ex rel. Tower v. State Tax Commission, 282 N. Y. , 407; Matter of De Vries [Graves], 266 App. Div. 1030, affd. 292 N. Y. 529.)

Determination of the State Tax Commission confirmed, without costs.

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Memorandum by the Court.

It is petitioner’s contention that the income in question was received by him in the practice of a profession, viz., that of a landscape architect. The State Tax Commission held that petitioner- is not engaged in the practice of a profession within the meaning of section 386 of the Tax Law. The evidence sustains the. determination. (People ex rel. Tower v. State Tax Commission, 282 N. Y. , 407; Matter of De Vries [Graves], 266 App. Div. 1030, affd. 292 N. Y. 529.)

Determination of the State Tax Commission confirmed, without costs.

Geiffert v. Mealey, 267 A.D. 681, 48 N.Y.S.2d 475, 1944 N.Y. App. Div. LEXIS 4805 (N.Y. Ct. App. 1944).

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