In re Salamanca Nursing Home, Inc.

—Levine, J.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed December 17, 1984, which assessed the employer Salamanca Nursing Home, Inc. the sum of $4,293.70 as contributions due for the audit period from January 1, 1980 through June 30, 1983, and the employer Salamanca Selective Services, Inc. the sum of $1,001.26 as contributions due for the audit period from January 1, 1979 through June 30, 1982.

The employers, corporations having common ownership, collectively operate a nursing home facility. They appeal from a decision of the Unemployment Insurance Appeal Board,…