CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT. No. 248. Submitted April 28, 1896. Decided May 18, 1896. A contract made with an alien in a foreign country to come to this country as a chemist on a sugar plantation in Louisiana, in pursuance of which contract such alien does come to this country and is employed on a sugar plantation in Louisiana, and his expenses paid by the defendant, is not such a contract to perform labor or service as is prohibited in the act of Congress

286 A.D. 927 143 N.Y.S.2d 334 Application of William D. TRAUB, Petitioner, v. Allen J. GOODRICH and Edward H. Best, constituting the Tax Commission for the State of New York, Respondents, to review a determination made under Article 16-A of the Tax Law relating to unincorporated business taxes. Supreme Court of New York, Third Department July 7, 1955. Goldwaters&s Flynn, New York City (James L. Goldwater, Daniel H. Greenberg, New York City, of counsel), for petitioner. Jacob K. Javits, Atty. Gen

July 7, 1955. Appeal from State Tax Commission. Petitioner contends that his activities as a practitioner before the Interstate Commerce Commission and similar State regulatory agencies constitute the practice of a profession which exempts him from paying the unincorporated business tax imposed by article 16-A of the Tax Law. The words "`unincorporated business'" do not embrace "the practice of law, medicine, dentistry, architecture which under existing law cannot be conducted under corporate structure