MATTER OF COHEN v. GALLMAN


48 A.D.2d 754 (1975)

In the Matter of Richard N. Cohen, Petitioner, v. Norman Gallman et al., Constituting The State Tax Commission, Respondents

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

May 29, 1975


The only question presented on the instant appeal is whether there is substantial evidence to support the respondents' determination that petitioner is liable for additional unincorporated business tax imposed under article 23 of the Tax Law for the years 1965, 1966 and 1967 in that he was engaged in his own business with respect to the solicitation of life insurance. Petitioner, during the years involved, wrote a wide variety of...

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