MATTER OF FELD v. GALLMAN


41 A.D.2d 882 (1973)

In the Matter of Paul Feld, Petitioner, v. Norman F. Gallman et al., Constituting The State Tax Commission, Respondents

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

April 26, 1973


The sole issue presented here is whether the Tax Commission's determination was supported by substantial evidence. The taxpayer sold women's apparel for two noncompetitive corporations. The Tax Commission found that the taxpayer was conducting a business. The record establishes that the taxpayer was not reimbursed for any of his selling expenses; that in regard to conflicts as to work requirements between the two corporations the...

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