Legal Opinion
Minkin v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 29, 1977PublishedCited by 11 opinions
1Opinion of the Court
OPINION OF THE COURT
Sweeney, J. P.
Petitioner was a wholesale dress salesman for several noncompeting companies during the years 1968 and 1969. The respondent State Tax Commission concluded that he was subject to an unincorporated business tax for those years. This article 78 proceeding was commenced seeking an annulment of that decision. The issue presented on this proceeding is whether that determination is erroneous as a matter of law, arbitrary or capricious.
Petitioner worked solely on commissions for each of the firms in question. His chief source of income was derived from Domani Knits.…
2Cases cited2 opinions
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Rawson v. TullyAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by11 opinions
- Malkin v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
- Micro Computer Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Helmrich v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Rawson v. TullyAppellate Division of the Supreme Court of the State of New York · 1977
- De Groot v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
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