Raynor v. Tully

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 sustained a deficiency assessment against the petitioner for unincorporated business taxes imposed under article 23 of the Tax Law for the years 1968 through 1970. The only issue before this court is whether there is substantial evidence to support the determination that petitioner, a salesman, was during the years in question an independent contractor rather than an employee of two concerns…