MATTER OF WINTHROP v. PROCACCINO


56 A.D.2d 969 (1977)

In the Matter of Ralph Winthrop, Petitioner, v. Mario A. Procaccino et al., Constituting The State Tax Commission, Respondent

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

March 31, 1977


After a hearing respondent concluded that petitioner was an independent contractor with respect to all his income received directly from insurance companies either in the form of commissions or "salaries". Respondent then issued a determination in which deficiencies were sustained. This article 78 proceeding ensued. A resolution of this controversy requires a close examination of the facts and circumstances surrounding the activities from which petitioner derives his income...

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