Leyendecker v. State Tax Commission

'Proceeding pursuant to article 78 of the Civil Practice Act to review a determination of the State Tax Commission. During his lifetime the decedent had been a partner in a firm which acted as general agent for a life insurance company. The partnership agreement provided that on termination of the partnership resulting from the death of one of the partners, subsequent renewal commissions on premiums for insurance obtained by the partnership should be paid directly to the estate of such a partner, as his interest might appear under the agreement. After decedent’s death in 1948 the partnership…