IN THE MATTER OF SCHWARTZMAN v. TAX APPEALS TRIBUNAL


7 A.D.3d 449 (2004)

777 N.Y.S.2d 452

IN THE MATTER OF SERGIO SCHWARTZMAN, Appellant, v. TAX APPEALS TRIBUNAL OF THE CITY OF NEW YORK ET AL., Respondents.

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

May 25, 2004.


Petitioner, a hospital-based physician, testified that he set the fees he charged his private patients. The Tribunal, which is authorized to make its own findings of fact, did not abuse its discretion in rejecting the ALJ's finding that petitioner did not have unfettered discretion in setting those fees.

The existence of an employment relationship is a question of fact. No one factor is determinative, and the finding of the Tribunal, if supported by substantial evidence...

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