In re the Liability for Unemployment Insurance Contributions under Article 18 of Labor Law

This is an appeal by Frieda S. Miller, as Industrial Commissioner, from a decision of the Unemployment Insurance Appeal Board, which reversed a decision of an unemployment insurance referee, holding that the employers, respondents herein, were subject employers within the meaning of subdivision 3 of section 502 of the Unemployment Insurance Law [Labor Law, §§ 500-539], and held the employers, respondents, not to be successors in interest within the meaning of that section. Prior to February, 1939, Mi A, T, Corporation was doing business in the city of *925New York as a trucking concern. It was…