Case Name: In the Matter of Alfred Geiffert, Jr., Petitioner, against Carroll E. Mealey et al., Constituting the State Tax Commission, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1944-05-03
Citations: 267 A.D. 681
Docket Number: 
Parties: In the Matter of Alfred Geiffert, Jr., Petitioner, against Carroll E. Mealey et al., Constituting the State Tax Commission, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 267
Pages: 681–684

Head Matter:
In the Matter of Alfred Geiffert, Jr., Petitioner, against Carroll E. Mealey et al., Constituting the State Tax Commission, Respondents.
Third Department,
May 3, 1944.
Heermance, Glassberg S Henry for petitioner.
Nathaniel L. Goldstein, Attorney-General {Wendell P. Browrt and Henry 8. Manley of counsel), for respondents.

Opinion:
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.