People ex rel. Troy v. Graves

This is a review by certiorari of a final determination of the State Tax Commission which affirmed assessments of additional income taxes against the relator for the calendar years 1931, 1932 and 1933. Additional non-resident income taxes have been assessed against petitioner for the years 1931, 1932 and 1933. He is a buyer for the F. W. Woolworth Company, which owns and operates a chain of five, ten and twenty-eent stores. His salary consists of a percentage of the net profits from sales by stores both within and without the State. All of his services were performed within the State and the…