MATTER OF DALENZ v. STATE TAX COMM'N


9 A.D.2d 599 (1959)

In the Matter of John McG. Dalenz, Petitioner, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

August 13, 1959


Petitioner, a resident of Connecticut, was employed as a securities salesman and paid a salary and commissions for services rendered his employer both within and without the State of New York. Petitioner contends (1) that since all orders upon which he received commissions were executed at his employer's New Jersey office, no part of his commissions constituted "gross income from sources within the state" (Tax Law, § 359, subd. 3)

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