MATTER OF PRICE v. STATE TAX COMM'N


40 A.D.2d 930 (1972)

In the Matter of David Price, Petitioner, v. State Tax Commission, Respondent

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

November 30, 1972


To hold a sales representative subject to the unincorporated business tax "it must be found that (a) he maintains an office, or (b) employs one or more assistants, or (c) otherwise regularly carries on a business" (Matter of Britton v. State Tax Comm., 22 A.D.2d 987, 988, affd. 19 N.Y.2d 613; see, also, Tax Law, § 703, subd. [f]). The respondent determined that petitioner, a furniture salesman...

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