Rawson v. Tully

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 pursuant to article 23 of the Tax Law. During the years in question, petitioner was a salesman representing from five to seven different paper product companies. With respect to the companies for which he worked on a straight commission basis, petitioner clearly failed to offer sufficient proof of an employee-employer relationship to mandate a…