Wexler v. New York State Tax Commission

*246OPINION OF THE COURT

Levine, J.

Petitioner holds a doctorate degree in educational psychology. Early in his career he was employed as an educational psychologist with a local school system in this State. In 1970, however, he took a position with Hasbro Industries, a nationally known toy manufacturer, as a designer of educational toys and games and as a consultant for Hasbro’s Romper Room television show and for its toy and games manufacturing operations. Petitioner left Hasbro in 1973 to embark on his own independent enterprise of designing children’s educational toys and games, which he sold…