Goldman v. Crotty

Determination of respondent, Commissioner of Finance of the City of New York, dated May 20, 1985, assessing petitioner for New York City unincorporated business tax deficiencies in the amount of $142,975, inclusive of interest, for the tax years ending December 31, 1972 through December 31, 1977, confirmed, without costs or disbursements.

On review of the entire record, we find substantial evidence to support the Commissioner’s determination that, for each of the tax years in question, petitioner, a professional writer, novelist and screenwriter, was an independent contractor with respect to…