Greene v. Gallman

This is a proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission made after a hearing holding that petitioner is liable for an unincorporated business tax imposed under article 23 of the Tax Law for the year 1964.

The petitioner challenges the respondent’s finding of tax-ability claiming lhat he was an employee of the New England Mutual Life Insurance Company during the tax year 1964. The…