In re the Claim of MacFarlane
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Carpinello, J.P.
Appeals from consolidated decisions of the Unemployment Insurance Appeal Board, filed October 13, 2004, which ruled that Aid Association for Lutherans Corporation was liable for unemployment insurance contributions based on remuneration paid to claimants and others similarly situated.
For several years, claimants Ronald I. MacFarlane and Gary W. Russell worked as insurance agents for the Aid Association for Lutherans Corporation, and claimant Deborah L. Swan did the same for the Lutheran Brotherhood. Both companies provided insurance and financial products and services to…
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