MATTER OF SILVER v. GALLMAN


51 A.D.2d 633 (1976)

In the Matter of Betty Silver et al., as Coexecutors of Henry F. Silver, Petitioners, 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.

January 29, 1976


During the taxable year 1963, the taxpayer was a life insurance sales agent for the New England Mutual Life Insurance Company pursuant to a written agreement with the company's general agent. Taxpayer's contract with the general agent contained a paragraph which states that "nothing in this contract shall be construed to create the relationship of employer and employee" between the taxpayer and the general agent. However, section 8 thereof declared that the contract would...

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