In re Hollis Hills Jewish Center

— Appeal from that portion of a decision of the Unemployment Insurance Appeal Board, filed September 23, 1982, which assessed the employer for contributions due based on wages paid to teachers at a nursery school operated by Hollis Hills Jewish Center. The employer, a nonprofit religious organization, operates a nursery school for three- to five-year-old children. At issue in this case is whether the teachers who teach at this nursery school are covered by the State’s Unemployment Insurance Law (Labor Law, art 18).* Following an audit covering the period January 1, 1978 through September 30,…