MATTER OF HARDY v. MURPHY


29 A.D.2d 1038 (1968)

In the Matter of Paul W. Hardy, Petitioner, v. Joseph H. Murphy et al., Constituting The State Tax Commission, Respondents

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

April 29, 1968


STALEY, JR., J.

This is a proceeding under article 78 of the CPLR to review a final determination of the State Tax Commission which sustained an assessment of an unincorporated business tax imposed under article 16-A of the Tax Law for the year 1957. Petitioner challenges the assessment on the grounds that the income he received from General Printing Company during the year 1957 was paid to him as an employee of that company and was, therefore, not subject...

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