MATTER OF COSTIS v. TULLY


81 A.D.2d 997 (1981)

In the Matter of George Costis, 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.

May 28, 1981


Petitioner worked as a sales representative for three companies and displayed bow windows, window sashes, doors and glazing compounds. His territory was limited by each company and while he could sell noncompetitive products, he was prohibited from selling competing ones. He was generally free to set up his own appointments and schedule his own vacations. No deductions from his commissions for Federal or State income taxes or Social Security taxes were made. He paid his own...

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