In re Enelra Cab Corp.

Yesawich, Jr., J.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed March 18, 1986, which assessed the employer for additional contributions for the period from January 1, 1980 through September 30, 1982.

Enelra Cab Corporation (hereinafter the employer), doing business in New York City, owns two medallion taxicabs. After receiving a delinquency assignment concerning the employer, an auditor conducted an investigation in the course of which he visited the premises of the employer’s accountant, where the employer’s books and records were exclusively maintained. The only…