Psaty & Fuhrman, Inc. v. New York State Tax Commission

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, as modified, a personal income tax assessment against petitioner. The sole issue presented in this proceeding is whether there is substantial evidence to support respondent’s determination that additional payments made to 16 of petitioner’s employees during the years 1969 through 1971 constituted supplemental wages subject to income tax withholding requirements. Petitioner was a general…