Slote 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 an unincorporated business tax assessment imposed under article 23 of the Tax Law. This transferred article 78 proceeding raises the issue concerning petitioner’s employment status with the Mutual Benefit Life Insurance Company. Petitioner began working as a soliciting agent for Mutual Benefit in 1953. In 1969, petitioner incorporated and sold both insurance and tax shelters under the…