Legal Opinion

In re the Liability for Unemployment Insurance Contributions, under Article 18 of the Labor Law, of Mohawk Mills Ass'n

Appellate Division of the Supreme Court of the State of New York

Decided October 31, 1940PublishedCited by 16 opinions

1Opinion of the CourtHeffernan, J.

Appellant is a corporation organized under the provisions of article 2 of the Membership Corporations Law of the State of New York. Its charter specifies that the objects for which it is formed are:

“1. To promote the Welfare and entertainment of all its members and to promote athletic contests of all kinds between the various departments of the Mohawk Carpet Mills, Inc., and between the association and outside organizations.
*434“2. To purchase, sell, mortgage and lease real property in carrying out the objects of the association.
“ All said activities are to be conducted on a non-profit making…

2Cases cited4 opinions

  1. Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
  2. In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
  3. In re the Transfer Tax of the Estate of KennedyAppellate Division of the Supreme Court of the State of New York · 1934
  4. In Re the Transfer Tax Upon the Estate of KennedyNew York Court of Appeals · 1934

3Cited by16 opinions

  1. Colony Town Club v. Michigan Unemployment Compensation CommissionMichigan Supreme Court · 1942
  2. Board of Publication of the Methodist Church v. State Tax CommissionOregon Supreme Court · 1964
  3. National Rifle Ass'n of America v. YoungCourt of Appeals for the D.C. Circuit · 1943
  4. In re the Claim for Benefits under Article 18 of Labor LawAppellate Division of the Supreme Court of the State of New York · 1941
  5. In re Hubsch Post No. 596, Veterans of Foreign Wars of the U. S. A.Appellate Division of the Supreme Court of the State of New York · 1951

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