In re Villa Maria Institute of Music

Appeal from a decision of the Unemployment Insurance Appeal Board, filed August 24, 1979, which modified a determination -of the Industrial Commissioner and held that appellant was liable for contributions based upon remuneration paid to certain music teachers, effective January 1, 1978. Decision affirmed, without costs. No opinion. Sweeney, J. P., Kane and Staley, Jr., JJ., concur.

Main and Casey, JJ., dissent and vote to reverse in the following memorandum by Casey, J. Casey, J. (dissenting). We respectfully dissent. The determination made by the respondent lacks a substantial evidentiary…