MATTER OF MARPET v. STATE TAX COMM'N


68 A.D.2d 1009 (1979)

In the Matter of Joseph R. Marpet, Petitioner, v. State Tax Commission, Respondent

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

March 29, 1979


The sole question presented for our review is whether the determination of respondent that petitioner, a manufacturers' representative, was self-employed and carrying on an unincorporated business subject to the unincorporated business tax is supported by substantial evidence. On this record, we must confirm the determination of the Tax Commission. The burden of overcoming an assessment is upon the taxpayer and one claiming an exemption...

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