Opinion
June 30, 1943.
This is a proceeding under article 78 of the Civil Practice Act to review the determination of respondents denying petitioner's application for a recomputation and revision of additional taxes assessed against him for the years 1937, 1938 and 1939 under article 16-A of the Tax Law which imposes a tax on the net incomes of unincorporated businesses. Petitioner is employed by financial institutions, industrial concerns and manufacturing companies. His work is confined to the executive and clerical aspects of business organization. His services involve general improvement of methods of office management and are concerned with the routine of administration in such matters as organization and executive control, personnel and remuneration, and planning of operating routine, equipment and quarters. He is neither an architect nor an engineer. He contends that he is a professional man within the meaning of section 386 Tax of the Tax Law. The sole question is whether or not his earnings are derived from the practice of a profession within the meaning of the statute. The State Tax Commission held that petitioner is not engaged in the practice of a profession. Judgment confirmed with fifty dollars costs and disbursements. All concur.