Greene v. Gallman

Herlihy, P. J. (dissenting).

It appears that in considering

an individual’s status as an unincorporated business for purposes of article 23 of the Tax Law, the courts have consistently refused to intervene as to the imposition of a tax by the respondents in the absence of a record which clearly established that as a matter of law the taxpayer was solely an employee as opposed to any aspect of entrepreneur in the earning of his livelihood. (See People ex rel. Wittich v. Browne, 270 App. Div. 774-778, affd. 296 N. Y. 720; Matter of Sundberg v. Bragalini, 7 A D 2d 15, mot. for lv. to app. den. 6 N…