Commonwealth v. Boston Foundation

This is a civil action by the Commonwealth of Massachusetts, Division of Employment Security (plaintiff) pursuant to M.G.L.c. 151 A, §15. *190Plaintiffs complaint alleged that the Boston Foundation, Inc. (defendant) owes contributions in the amount of $112,692.96.

Defendant’s answer denied every allegation of the complaint, and by way of affirmative defense disputed the application of G.L.c. 151A to defendant. Defendant maintained that as a wholly-owned instrumentality of the City of Boston, it was not an employer subject to G.L.c. 151A and that it was, therefore, not liable for the said…