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MATTER OF TINKLER v. CHU

111 A.D.2d 491 (1985)

In the Matter of Robert L. Tinkler, Petitioner, v. Roderick G. W. Chu et al., Constituting The State Tax Commission, Respondents

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

May 9, 1985

Yesawich, Jr., J.

Petitioner challenges a May 1980 notice of deficiency issued against him by the State Department of Taxation and Finance which asserted that unincorporated business income taxes were payable for the years 1975 through 1978. The predicate for the assessment was that his employment relationship with New England Mutual Life Insurance Company (hereinafter New England) was that of an independent...

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