In re Clark

Appeal 'by employers from a decision of the Unemployment Insurance Appeal -Board which sustained the Industrial Commissioner’s determination that the employers were liable for unemployment insurance contributions during the period from January 2, 1951 to August 16, 1954. The employers are physicians, engaged in the practice of medicine in the City of Rochester, New York. Prior to April 3, 1950, they employed two nurses and an office secretary-receptionist. On the date mentioned they employed another person to -change their office record system so as to include an index of partnership patients…