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  5. 49 A.D.2d 976 (1975)
 

MATTER OF ALL RITE TAX SERV., INC.

49 A.D.2d 976 (1975)

In the Matter of All Rite Tax Service, Inc., Appellant. Louis L. Levine, as Industrial Commissioner, Respondent

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

October 30, 1975

Appellant operates an income tax preparation service and engages qualified individuals as tax preparers. They are paid on a commission basis working at various locations provided by the employer. In the course of their duties, should unusual or difficult questions arise, they would communicate with the employer for guidance. Instruction seminars were also provided by the employer as were tax forms, advertising, and instruction manuals...

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