MATTER OF BRITTON v. STATE TAX COMM'N


22 A.D.2d 987 (1964)

In the Matter of Mabel E. Britton, as Executrix of George H. Britton, Deceased, Petitioner, v. State Tax Commission, Respondent

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

December 18, 1964


Per Curiam.

Deceased's earnings accrued from sales commissions derived from activities as the exclusive manufacturer's representative of 11 noncompeting corporations within an area principally comprising the State of New York with the exception of New York City; he classified his occupation as that of a sales engineer; the principals exercised no supervision or control in respect to the manner in which his sales endeavors...

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