Singer v. State Tax Commission

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 made after a hearing which denied petitioner’s application for a refund and redetermination of unincorporated business taxes imposed under article 23 of the Tax Law for the years 1964, 1965 and 1966. Petitioner was a sales representative for several noncompeting furniture enterprises during the tax years in question. He claims that his services were rendered as an employee and challenges the opposite…