From Casetext: Smarter Legal Research

Matter of Fishel v. State Tax Commission

Court of Appeals of the State of New York
May 6, 1976
39 N.Y.2d 816 (N.Y. 1976)

Opinion

Argued April 2, 1976

Decided May 6, 1976

Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for appellant.

Sanford D. Levy and Donald M. Weisberg for respondents.



Judgment affirmed, with costs, on the opinion by Presiding Justice J. CLARENCE HERLIHY at the Appellate Division ( 48 A.D.2d 381).

Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.


Summaries of

Matter of Fishel v. State Tax Commission

Court of Appeals of the State of New York
May 6, 1976
39 N.Y.2d 816 (N.Y. 1976)
Case details for

Matter of Fishel v. State Tax Commission

Case Details

Full title:In the Matter of JEAN R. FISHEL et al., as Executors of MILTON A. FISHEL…

Court:Court of Appeals of the State of New York

Date published: May 6, 1976

Citations

39 N.Y.2d 816 (N.Y. 1976)
385 N.Y.S.2d 765
351 N.E.2d 432

Citing Cases

Matter of Pastor v. State Tax Commission

Tax Law § 703 (a) defines an unincorporated business as "any trade [or] business * * * engaged in or being…