Legal Opinion · Dissent
People ex rel. Wittich v. Browne
Appellate Division of the Supreme Court of the State of New York
Decided January 9, 1946PublishedCited by 4 opinions
1Dissent
Brewster, J. (dissenting).
The question presented upon this review is whether relator has shown that respondents’ assessment against him for the year 1936 of an unincorporated business tax imposed by article 16-A of the Tax Law is clearly erroneous, or, more immediately, whether relator has shown, by *775clear and convincing proof (People ex rel, Kohlman & Co. v. Law, 289 N. Y. 346), that his occupation for the year 1936 was one wherein he rendered service to six separate companies as an employee and not as an independent contractor.
Up to about the middle of July, 1926, and for several years prior…
2Cases cited4 opinions
- Matter of Sullivan Co., Inc.New York Court of Appeals · 1942
- People Ex Rel. Tower v. State Tax CommissionNew York Court of Appeals · 1940
- In re the Liability for Unemployment Insurance Contributions under Article 18 of the Labor Law of Fidel Ass'n New York, Inc.Appellate Division of the Supreme Court of the State of New York · 1940
- Matter of Fidel Association of New York, IncorporatedNew York Court of Appeals · 1941
3Cited by4 opinions
- Hardy v. MurphyAppellate Division of the Supreme Court of the State of New York · 1968
- People ex rel. Feinberg v. ChapmanAppellate Division of the Supreme Court of the State of New York · 1949
- Sundberg v. BragaliniAppellate Division of the Supreme Court of the State of New York · 1958
- Greene v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972