In the Matter of Max Liberman, Respondent v. Norman S. Gallman, Constituting the State Tax Commission…

Summary

The New York Court of Appeals reversed the Appellate Division, affirming the State Tax Commission's determination that Max Liberman was not an employee of Reider Shoe Manufacturing and therefore subject to the unincorporated business tax. The court held that the commission's findings were not erroneous as a matter of law.