MATTER OF MENIN v. TULLY


73 A.D.2d 715 (1979)

In the Matter of Richard B. Menin, Petitioner, v. James H. Tully, Jr., et al., Constituting The State Tax Commission, Respondents

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

December 6, 1979


After a hearing, respondent concluded that petitioner was an independent contractor with respect to all his income received from insurance companies which he represented. Petitioner reported his occupation to be that of estate planning. During the years under review, petitioner worked under an agent's career contract as a life insurance agent for New England Life Insurance Company (New England) and for its general agent, David Marks, Jr. He also sold life insurance and other...

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