The sole issue on this proceeding is whether or not there is substantial evidence in the record to support the State Tax Commission's finding that petitioner, a salesman, was subject to tax as an unincorporated business during the years 1963, 1964 and 1965. This in turn depends on whether petitioner could be found to be a self-employed entrepreneur, as opposed to an employee, which in turn depends on the degree of control and direction exercised by his principals (Matter...
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