Marpet v. State Tax Commission

Proceeding pursuant to CPLR article 78 (trans-

ferred 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 an unincorporated business tax assessment for the years *10101970 through 1972 under article 23 of the Tax Law. The' sole question presented for our review is whether the determination of respondent that petitioner, a manufacturers’ representative, was self-employed and carrying on an unincorporated business subject to the unincorporated business tax is supported by substantial…