MATTER OF LIBERMAN v. GALLMAN


41 N.Y.2d 774 (1977)

In the Matter of Max Liberman, Respondent, v. Norman S. Gallman et al., Constituting the State Tax Commission, Appellants.

Court of Appeals of the State of New York.

Decided June 7, 1977.


Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (George M. Thorpe, Ruth Kessler Toch and John F. Forner, Jr., of counsel), Albany, for appellants.

Neil H. Rivchin, Albany, for respondent.

Chief Judge BREITEL and Judges GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.


JASEN, J.

The sole issue presented on this appeal is whether the determinations of the State Tax Commission that petitioner shoe salesman was not an employee of the shoe manufacturer and, hence, was subject to the unincorporated business tax are erroneous as a matter of law.

Petitioner Max Liberman, a resident of New York City, has been engaged in the business of manufacturing, designing and selling children...

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