Appellate Division of the Supreme Court of the State of New York June 5, 2007 (Horowitz v. New York City Tax Appeals Tribunal)

McGuire, J.,

dissents in a memorandum as follows: I respectfully disagree and would annul the determination of respondent New York City Tax Appeals Tribunal and grant the petition. Petitioner is an attorney who was engaged during the tax years in question in the unincorporated business of the practice of law as a sole practitioner.