(DOWNLOAD) "Irwin Feiner v. New York State Tax Commission" by Supreme Court of New York * eBook PDF Kindle ePub Free
eBook details
- Title: Irwin Feiner v. New York State Tax Commission
- Author : Supreme Court of New York
- Release Date : January 11, 1979
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which held petitioner liable for the payment of unincorporated business taxes for the years 1967 through 1973. During the years 1967 through 1973, petitioner was engaged in numerous income producing activities. At various times he worked as a salesman, as a dress designer and consultant and as a horseman, and the State Tax Bureau determined that his income from these activities was subject to the unincorporated business tax. Dissatisfied with the tax bureaus determination, petitioner sought and was granted a hearing thereon before respondent State Tax Commission after which respondent modified the tax bureaus rulings by holding that petitioners income as a dress designer and consultant during 1968 and 1969 was not subject to the unincorporated business tax. Respondent otherwise sustained the tax bureaus determination, and this proceeding ensued. We hold that respondents determination should be confirmed. In this proceeding, petitioner challenges that determination only insofar as respondent found that petitioners income as a dress designer and consultant during the years 1970 through 1973 was subject to the unincorporated business tax, and it is well settled that the degree of control exercised by the employer determines whether or not a [72 A.D.2d 618 Page 619]