MATTER OF COHEN v. STATE TAX COMM'N


67 A.D.2d 1016 (1979)

In the Matter of Seymour Cohen, Petitioner, v. State Tax Commission, Respondent

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

February 1, 1979


Petitioner was a sales representative for several women's wear merchandisers during the period of 1966 through 1972. The relevant and material facts regarding his status as an employee or unincorporated business are not substantially different from those only recently considered in the case of Matter of Minkin v State Tax Comm. (60 A.D.2d 420, affd 45 N.Y.2d 991). The confirmance of the assessment...

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