In re Mayflower Dairy Products, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board. The controversy relates to the liability of the appellant for unemployment insurance contributions for the years 1951 to 1953 and the first half of 1954. Por a period of some years prior to 1950, the appellant had been subject to the Unemployment Insurance Law (Labor Law, art. 18) by reason of its voluntary election to be covered under section 561 of the Labor Law, despite the fact that it only had three employees. In 1950, the appellant decided to terminate the voluntary coverage and accordingly in July, 1950, it wrote to the…