Legal Opinion
Gutmann v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided June 10, 1976PublishedCited 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 *752the State Tax Commission. This article 78 proceeding was brought by the executors of the estate of one Gutmann to review respondent’s determination that the taxpayer was not an employee, but an independent contractor and, therefore, subject to the unincorporated business tax for the taxable years in question. This court has recently considered several cases involving this precise issue. As the facts of each case vary, each must…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
- Greene v. GallmanNew York Court of Appeals · 1973
- Greene v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972
- Hardy v. MurphyAppellate Division of the Supreme Court of the State of New York · 1968
3Cited by4 opinions
- Raynor v. TullyAppellate Division of the Supreme Court of the State of New York · 1977
- Cohen v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Doublier v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Minkin v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977