The sole issue presented in this proceeding is whether there is substantial evidence to support respondent's determination that additional payments made to 16 of petitioner's employees during the years 1969 through 1971 constituted supplemental wages subject to income tax withholding requirements. Petitioner was a general contracting firm involved in the construction of the Nelson A. Rockefeller Empire State Plaza in Albany. In connection with its work on the project, petitioner...
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