Legal Opinion
Seifer v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 30, 1977PublishedCited by 4 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which assessed unincorporated business taxes, penalties and interest against petitioner pursuant to article 23 of the Tax Law. The sole issue is whether petitioner, in the year 1970, was an independent contractor or an employee *727and thus not subject to the unincorporated business tax. In 1970 petitioner was an officer and minority stockholder in each of six corporations, five of which were involved in…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Koner v. ProcaccinoNew York Court of Appeals · 1976
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
- Feld v. GallmanAppellate Division of the Supreme Court of the State of New York · 1973
- Naroff v. TullyAppellate Division of the Supreme Court of the State of New York · 1976
3Cited by4 opinions
- Bander v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Merrick v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
- Pochter v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Raynor v. TullyAppellate Division of the Supreme Court of the State of New York · 1977