Cohen v. State Tax Commission

Appellate Division of the Supreme Court of New York

Cohen v. State Tax Commission

67 A.D.2d 1016, 413 N.Y.S.2d 283, 1979 N.Y. App. Div. LEXIS 10821

CourtAppellate Division of the Supreme Court of the State of New York

DecidedFebruary 1, 1979

StatusPublished

This text of 67 A.D.2d 1016 (Cohen v. State Tax Commission) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cohen v. State Tax Commission, 67 A.D.2d 1016, 413 N.Y.S.2d 283, 1979 N.Y. App. Div. LEXIS 10821 (N.Y. Ct. App. 1979).

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Opinion

— 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. Petitioner was a sales representative for several women’s wear merchandisers during the period of 1966 through 1972. The relevant and material facts regarding his status as an employee or unincorporated business are not substantially different from those only recently considered in the case of Matter of Minkin v State Tax Comm. (60 AD2d 420, affd 45 NY2d 991). The confirmance of the assessment in the Minkin case requires the same result herein (see, also, Matter of Liberman v Gallman, 41 NY2d 774). Determination confirmed, and petition dismissed, without costs. Mahoney, P. J., Greenblott, Sweeney, Mikoll and Herlihy, JJ., concur.

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— 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. Petitioner was a sales representative for several women’s wear merchandisers during the period of 1966 through 1972. The relevant and material facts regarding his status as an employee or unincorporated business are not substantially different from those only recently considered in the case of Matter of Minkin v State Tax Comm. (60 AD2d 420, affd 45 NY2d 991). The confirmance of the assessment in the Minkin case requires the same result herein (see, also, Matter of Liberman v Gallman, 41 NY2d 774). Determination confirmed, and petition dismissed, without costs. Mahoney, P. J., Greenblott, Sweeney, Mikoll and Herlihy, JJ., concur.

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Bluebook (online)

67 A.D.2d 1016, 413 N.Y.S.2d 283, 1979 N.Y. App. Div. LEXIS 10821, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cohen-v-state-tax-commission-nyappdiv-1979.

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