In re the Claim of American Legion, Inc.

Gebsoít, J.

This is an appeal by the Industrial Commissioner from a decision of the Unemployment Insurance Appeal Board which held respondent, an alleged employer, not liable for unemployment insurance contributions on wages paid to certain musicians.

The respondent operated clubrooms for its members and on occasion engaged an orchestra pursuant to union contract on the so-called Form B contract which has previously been before the courts (see, inter alla, Matter of Basin St. [Lubin], 6 N Y 2d 276) and which refers to the musicians as employees and to respondent as employer and provides that, “…