Matter of Guerin (New Opera Co. &8212 Corsi)
New York Court of Appeals
I. The New Opera Company was organized and operated as an exempt organization — education was its sole purpose. (Matter of Mergentime, 129 App. Div. 367,195 N. Y. 572; Matter of Moses, 138 App. Div. 525; Matter of Hackett, 133 Mise. 768; Matter of Rockefeller, 177 App. Div. 786; Matter of Mendelsohn, 262 App. Div. 605, 295 N. Y. 691; People ex rel. Doctors Hospital, Inc., v. Sexton, 267 App. Div. 736.) II.
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I. The New Opera Company was organized and operated as an exempt organization — education was its sole purpose. (Matter of Mergentime, 129 App. Div. 367,195 N. Y. 572; Matter of Moses, 138 App. Div. 525; Matter of Hackett, 133 Mise. 768; Matter of Rockefeller, 177 App. Div. 786; Matter of Mendelsohn, 262 App. Div. 605, 295 N. Y. 691; People ex rel. Doctors Hospital, Inc., v. Sexton, 267 App. Div. 736.) II. The decision of the Appellate Division and of the Unemployment Insurance Appeal Board should be reversed and the exemption granted. I. The legislative and administrative history of the…
1Opinion of the CourtThacher, J.
The claimants, employed by The New Opera Company, Inc., one as a singer and the other as a violinist, claimed benefits under the Unemployment Insurance Law (Labor Law, art. 18). Their claims were allowed by the Unemployment Insurance Appeal Board and confirmed in the Appellate Division. The question presented is whether the employer is a corporation organized and operated exclusively for literary or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual. If it is such a corporation it is not an employer within the meaning of…
2Cases cited7 opinions
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
- Bohemian Gymnastic Ass'n Sokol of City of NY v. HigginsCourt of Appeals for the Second Circuit · 1945
- In Re the Transfer Tax Upon the Estate of MergentimeNew York Court of Appeals · 1909
- Rubin v. CohenAppellate Division of the Supreme Court of the State of New York · 1908
- Oklahoma State Fair and Exposition v. JonesDistrict Court, W.D. Oklahoma · 1942
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3Cited by1 opinion
- In re the Claim of GillAppellate Division of the Supreme Court of the State of New York · 1961