Legal Opinion
Bander v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 9, 1978PublishedCited by 4 opinions
1Opinion of the Court
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 an unincorporated business tax assessment under article 23 of the Tax Law for the years 1965 through 1973. The issue raised by this proceeding is whether respondent’s determination that petitioner is not an employee but an independent contractor and thus subject to the unincorporated business tax under section 703 of the Tax Law is supported by substantial evidence. During the tax years…
2Cases cited8 opinions
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Greene v. GallmanNew York Court of Appeals · 1973
- Greene v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972
- Kent v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Britton v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1964
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3Cited by4 opinions
- Robbins v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- De Groot v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Gaines v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Pochter v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979