In re New York & New Jersey Freightways, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed January 16, 1976, and adhered to by decision filed October 13, 1976, which affirmed an initial determination of the Industrial Commissioner assessing the employer $11,564.11 in additional unemployment insurance contributions due for the period January 1, 1972 through December 31, 1974. The alleged employer operates a delivery service for various manufacturers in the New York City metropolitan area. It picks up merchandise which is delivered to its terminals by drivers who are concededly its own employees, using company…