In re the Claim of Gill

The Empire State Music Festival, Inc., on this appeal from a decision of the Unemployment Insurance Appeal Board, contends that in the conduct of its Summer music festival at Ellenville in 1956 it was not an employer subject to unemployment insurance contributions on wages paid to its performers. Claimant Grill is a singer; claimant Ziegler, a musician.

The board and the Referee have found that: “ The employer presents music festivals for the advancement of culture and the education, of the public primarily in music and drama. In 1956, round-table discussions and lectures on the theatre…