Sundberg v. Murphy

21 A.D.2d 703, 251 N.Y.S.2d 937, 39 Misc. 2d 967, 1964 N.Y. App. Div. LEXIS 6391

Opinion

Proceeding under article 78 of the Civil Practice Act to review a determination of the State Tax Commission which held petitioner subject to imincorporated business tax, as against his contention that as a sales engineer, manufacturers’ agent or manufacturers’ representative in the employ of business corporations he was engaged in the practice of a profession. (See Tax Law, art. 16-A; also, Matter of Sundberg v. Bragalini, 7 A D 2d 15, mot. for lv. to app. den, 6 N Y 2d 705.) Determination confirmed, with 50 costs. Gibson, P. J., Reynolds, Taylor, Aulisi and Hamm, JJ., concur. [39 Misc 2d 967.]