Case Name: In the Matter of Clancy D. Connell, Relator, against State Tax Commission, Respondent
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1944-03-08
Citations: 267 A.D. 923
Docket Number: 
Parties: In the Matter of Clancy D. Connell, Relator, against State Tax Commission, Respondent.
Judges: 
Reporter: Appellate Division Reports
Volume: 267
Pages: 923–923

Head Matter:
In the Matter of Clancy D. Connell, Relator, against State Tax Commission, Respondent.

Opinion:
Relator, a general agent, for the city of New York, Long Island and Westchester County, of the Provident Mutual Life Insurance Company of Philadelphia, asserts that an unincorporated business tax (Tax Law, art. 16-A) should not be assessed against him. Substantially the same question was determined in People ex rel. Luther v. State Tax Commission (265 App. Div. 976, affd. 291 N. Y. 691) adversely to relator's contention.' In the Luther case exemption was claimed upon the ground that the relators were fiduciaries. Here the defense is that Connell is an employee of the insurance company. Determination confirmed, without costs. Hill, P. J., Bliss, Heffernan and Sehenek, JJ., . .ncur. [See post, p. 1006.]