Court Opinion

ID: 5750538
Source: CourtListenerOpinion
Date Created: 2022-01-12 16:56:27.920184+00
Date Added: 2024-06-11T08:41:16.402649
License: Public Domain

Proceeding under article 78 of the Civil Practice Act to review a determination of the State Tax Commission which held petitioner subject to imincorporated business tax, as against his contention that as a sales engineer, manufacturers’ agent or manufacturers’ representative in the employ of business corporations he was engaged in the practice of a profession. (See Tax Law, art. 16-A; also, Matter of Sundberg v. Bragalini, 7 A D 2d 15, mot. for lv. to app. den, 6 N Y 2d 705.) Determination confirmed, with 50 costs. Gibson, P. J., Reynolds, Taylor, Aulisi and Hamm, JJ., concur. [39 Misc 2d 967.]