Legal Opinion
Kent v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 9, 1976PublishedCited by 7 opinions
1Opinion of the Court
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 sustained unincorporated business taxes imposed under articles 16-A and 23 of the Tax Law for the taxable years 1957 through 1960 inclusive. In this controversy we are again presented with a problem which has repeatedly confronted us in recent years. The issue is whether a taxpayer, an insurance agent, is an employee or an independent contractor. A resolution *728of the case rests largely on the…
2Cases cited3 opinions
- Greene v. GallmanNew York Court of Appeals · 1973
- Greene v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972
- Claim of McNamara v. New Process Gear DivisionAppellate Division of the Supreme Court of the State of New York · 1973
3Cited by7 opinions
- Bander v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Costis v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- Menin v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
- Raynor v. TullyAppellate Division of the Supreme Court of the State of New York · 1977
- Winthrop v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1977
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