Price v. State Tax Commission

Proceeding pursuant to 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, made after a hearing, which sustained assessments of unincorporated business taxes imposed under article 23 of the Tax Law for the years 1961, 1962, 1963, 1964 and 1965. To hold a sales representative subject to the unincorporated business tax “ it must be found that (a) he maintains an office, or (b) employs one or more assistants, or…