MATTER OF GAINES v. NEW YORK STATE TAX COMM'N


85 A.D.2d 869 (1981)

In the Matter of Leonard Gaines, Petitioner, v. New York State Tax Commission, Respondent

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

December 31, 1981


Petitioner was a salesman of women's apparel for noncompeting companies during the years 1966-1971. The respondent State Tax Commission concluded that petitioner was subject to an unincorporated business tax for those years, and this proceeding seeking to annul that determination ensued. The issue raised by this proceeding is whether the Tax Commission's determination that petitioner was not an employee but an independent contractor and thus subject to the unincorporated...

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