CHADWICK v. STATE TAX COMM'N


60 A.D.2d 951 (1978)

Gerald A. Chadwick, Petitioner, v. State Tax Commission et al., Respondents

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

January 26, 1978


The Tax Commission has held all of petitioner's income during the years 1968 through 1970 subject to the unincorporated business tax (UBT). The petitioner (taxpayer) urges that he earned his income during these years as an employee and is therefore exempt from the tax by subdivision (b) of section 703 of the Tax Law. The taxpayer worked out of an office located in his home. He earned income from four sorts of activity, namely, commissions...

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