In re R. S. Smero, Inc.

This is an appeal from a decision of the Unemployment Insurance Appeal Board, filed September 6, 1974, which sustained the decision of a referee affirming an initial determination of the Industrial Commissioner assessing the employer $970.68 as additional contributions due from the employer for the period January 1, 1971 through September 30, 1973 by reason of moneys withdrawn by its president during that period.

The employer is a corporation engaged in the construction business in and about Saratoga County. It is the successor, in part, to a similar business operated by R. Smero who is its…