In re the Claim of Guerin

The New Opera Company, Inc. (hereafter called New Opera), appeals from two decisions of the Unemployment Insurance Appeal Board (hereafter called Board), which determined that appellant is an employer within the meaning of the Labor Law, and that claimants are covered employees. New Opera claims that, as a corporation organized exclusively for *719educational purposes, and with no part of its net earnings inuring to the benefit of any private shareholder or individual, it is exempt from provisions of such law.

Subdivision 4 of section 560 (formerly § 502, subd. 3, par. [dj) of the Labor Law…