Legal Opinion

Britton v. State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided December 18, 1964PublishedCited by 6 opinions

1Per curiam

In an article 78 [Civ. Prac. Act] proceeding transferred here for initial determination by an order of the Supreme Court at Special Term petitioner seeks to review and annul a determination of the State Tax Commission which sustained assessments of unincorporated business taxes pursuant to article 16-A of the Tax Law against her deceased husband for the years 1954 and 1955. Deceased’s earnings accrued from sales commissions derived from activities as the exclusive manufacturer’s representative of 11 non-competing corporations *988within an area principally comprising the State of New York with…

2Cases cited2 opinions

  1. People Ex Rel. Hull v. GravesNew York Court of Appeals · 1942
  2. Harte v. ChapmanAppellate Division of the Supreme Court of the State of New York · 1954

3Cited by6 opinions

  1. MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
  2. Bander v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
  3. Pochter v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
  4. Becker v. GallmanAppellate Division of the Supreme Court of the State of New York · 1975
  5. Canavan v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976

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