Corbin v. Commissioner of Revenue

MacLaughlin, Justice.

On petitions of intervenor, Augies, Incorporated, and of the commissioner of revenue, we issued writs of certiorari to the Tax Court. In a previous decision, the Tax Court had determined that certain sales tax deficiencies existed, 1 and in the Tax Court’s decision which we review in this opinion it held that respondents, John F. Corbin, et al., certain driver-salesmen for Augies, were employees of that relator and were therefore not liable for the sales tax deficiencies. The issue is whether the driver-salesmen were employees or independent contractors. We affirm the Tax…