In re the Liability for Unemployment Insurance Contributions under Article 18 of the Labor Law of F. & F. Building Corp.

Appeal from a decision of the Unemployment Appeal Board which held that respondent filed a timely application to cease to be subject to the Unemployment Insurance Law as of January 1, 1939; and that such application should be considered on its merits by the Industrial Commissioner. During the year 1937 respondent employed four persons and was subject to the statute. During all the year 1938 it did not employ more than three persons, and at the end of each quarterly period it returned a quarterly payroll record with a notation to that effect. The Board held that in view of all the…