MATTER OF GUTMANN v. TULLY


53 A.D.2d 751 (1976)

In the Matter of Elizabeth K. Gutmann et al., as Coexecutors of Harry K. Gutmann, Deceased, Petitioners, v. James H. Tully, Jr., et al., Constituting The State Tax Commission, Respondents

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

June 10, 1976


This article 78 proceeding was brought by the executors of the estate of one Gutmann to review respondent's determination that the taxpayer was not an employee, but an independent contractor and, therefore, subject to the unincorporated business tax for the taxable years in question. This court has recently considered several cases involving this precise issue. As the facts of each case vary, each must be resolved on its own particular...

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