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NATL FREELANCERS v. TAX COMMN.

126 A.D.2d 218 (1987)

In the Matter of National Freelancers, Inc., et al., Appellants, v. State Tax Commission, Department of Taxation and Finance, Respondent

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

March 26, 1987

Attorney(s) appearing for the Case

Brewer & Soeiro (Bradley R. Brewer and Eric J. Laptook of counsel), for appellants.

Robert Abrams, Attorney-General (Betsy Broder and Wayne L. Benjamin of counsel), for respondent.

MAHONEY, P. J., KANE, CASEY and WEISS, JJ., concur.

LEVINE, J.

Petitioner National Freelancers, Inc. (Freelancers) operates a service providing temporary skilled workers for law and business firms. In August 1985, respondent received a copy of a signed complaint letter sent to the State Department of Labor from an identified attorney representing a number of clients operating similar agencies. The letter advised that Freelancers and its associated firm, petitioner...

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