Matter of Sullivan Co., Inc.

This appeal presents the question whether respondent, a corporation doing business- as a real estate broker in the city of Albany, is liable under the unemployment insurance law (Labor Law, art. 18; Cons. Laws, ch. 31) to make contributions with respect to commissions earned by its salesmen. The Unemployment Insurance Appeal Board has held that the salesmen are employees and, consequently, that respondent is subject to liability under the law with regard to their earnings. ■ The Appellate Division has unanimously reversed the Appeal Board upon the facts, holding that the evidence shows…