Fass v. State Tax Commission

Main, J. (dissenting). I respectfully dissent. During the year 1971, petitioner, a New Jersey resident, was majority stockholder and executive officer of five corporations by whom he was employed as editor and publisher of several special interest magazines, and all of these corporations maintained their offices in New York City. Included in petitioner’s duties for the corporations were the testing and analyzing of products in various fields and the examination and photographing of animals, and to perform these varied tasks petitioner, as corporate head and majority owner, equipped himself…