Legal Opinion
MATTER OF LIBERMAN v. Gallman
New York Court of Appeals
Decided June 7, 1977PublishedCited by 79 opinions
1Opinion of the CourtJasen, J.
The sole issue presented on this appeal is whether the determinations of the State Tax Commission that petitioner shoe salesman was not an employee of the shoe manufacturer and, hence, was subject to the unincorporated business tax are erroneous as a matter of law.
Petitioner Max Liberman, a resident of New York City, has been engaged in the business of manufacturing, designing and selling children’s shoes for approximately 40 years. Ever since 1940, he has served as a sales representative of the Reider Shoe Manufacturing Company of Schuylkill Haven, Pennsylvania. The latest contract between…
2Cases cited18 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- In Re the Claim of MortonNew York Court of Appeals · 1940
- Matter of Sullivan Co., Inc.New York Court of Appeals · 1942
- People Ex Rel. Savings Bank of New London v. ColemanNew York Court of Appeals · 1892
- Young v. BragaliniNew York Court of Appeals · 1958
13 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- New York Life Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Matter of Villa Maria Inst. of MusicNew York Court of Appeals · 1981
- Malkin v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- MacLean v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
74 more not listed; retrieve them via the Exa API.