Nelson remains vastly underrated as a saxophonist, and all six performances here are excellent.
Oliver Nelson made his name as an arranger and composer, and that's how most people remember him. But Taking Care of Business catches him in a different role—leading his own session, tenor and alto front and center, with nothing to hide behind. This is him as a player first, bandleader second, and it's the kind of record that didn't necessarily turn heads when it came out but makes more sense the more you live with it.
The session consists of six tracks, four of them Nelson originals, and they're all solid work. What AllMusic reviewer Scott Yanow picked up on—and what still matters today—is that Nelson had a distinctive voice on both horns. He wasn't trying to sound like anyone else. The playing is direct, the compositions are clean, and there's nothing here that feels like filler or session work going through the motions. This is a guy who knew what he wanted to do and did it.
The record found its real audience later, after Nelson had built his reputation elsewhere. That's not unusual for jazz albums from this era, and it doesn't diminish what's on the tape. If you know Nelson primarily as the arranger behind those big orchestral records, this is worth hearing just to remember that he was a working saxophonist with ideas of his own. It's not his peak work, and it's not essential if you're new to him, but it's the kind of album that rewards attention from anyone curious about what he sounded like when the pressure was off.