Appellate Division of the Supreme Court of the State of New York July 11, 1985 (Parkmed Associates v. New York State Tax Commission)

Main, J. P.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained the imposition of an unincorporated business tax assessment against petitioners pursuant to Tax Law article 23.