Gould v. Simplified Tax Records, Inc.

Defendant appeals from a judgment in favor of plaintiff in the amount of $4,727.72 rendered in the Supreme Court after a trial without a jury.

Defendant publishes and sells to businessmen a simplified bookkeeping system tied in with a tax service. The systems, consisting of stationery supplies and the service, are sold through distributors, who purchase from defendant exclusive franchises to sell them in defined territories.

Plaintiff, a former distributor, authorized defendant to sell his franchise for his account. In this action he sought to recover 87%% of the sales price. Defendant…