Cerf v. Lynch

This is certiorari to review a determination of the State Tax Commission in the assessment of an income tax for 1928 and 1929 against the petitioner, a non-resident of the State. This non-resident, the general agent of a life insurance company, concededly conducted a business within this State in the solicitation and underwriting of Ufe insurance pohcies. His contract provided for certain initial and renewal commissions, the latter to continue over a period of years, if renewal premiums were paid,, irrespective of the. termination of the agent’s contract. The petitioner, who resided in New…