In re the Claim for Benefits under Article 18 of Labor Law
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtHeffernan, J.
The Unemployment Insurance Appeal Board affirmed a decision of an unemployment insurance referee holding *636that salaries paid to the husbands of appellants were properly included as part of their taxable payroll and from, that determination appellants have come to this court.
The question for decision is a novel one. No precedent has been called to our attention in this State or in other jurisdictions and our own research has revealed none.
The facts are not in dispute. Appellants, copartners, are engaged in the roofing and sheet metal business under the firm name and style of Metro Roofing &…
2Cases cited5 opinions
- People Ex Rel. Savings Bank of New London v. ColemanNew York Court of Appeals · 1892
- Meek v. Centre County Banking Co.Supreme Court of the United States · 1925
- People Ex Rel. Andrews v. . CameronNew York Court of Appeals · 1911
- People ex rel. Andrews v. CameronAppellate Division of the Supreme Court of the State of New York · 1910
- Claim of Ardolino v. IernaAppellate Division of the Supreme Court of the State of New York · 1929
3Cited by18 opinions
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- Felice v. FeliceNew Jersey Superior Court Appellate Division · 1955
- People ex rel. Cornell University v. ThorneNew York Supreme Court · 1945
- Frisch v. LiebowitzCivil Court of the City of New York · 1976
- Towne-Oller & Associates, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
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