Churchill v. Gallman

Proceeding under CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which affirmed an assessment of additional income tax for the year 1962. Petitioner, a resident of New Jersey, was the vice-president of an advertising firm which had its office in New York City. He received a salary of $20,000 annually, plus commissions on the business of two clients whose accounts he handled. One client was an out-of-State…