Legal Opinion
In re Irish International Airlines
Appellate Division of the Supreme Court of the State of New York
Decided June 5, 1975PublishedCited by 12 opinions
1Opinion of the CourtSweeney, J.
This is an appeal from a decision of the Unemployment Insurance Appeal Board, filed February 8, 1974, which held that appellant is an employer liable for unemployment insurance contributions under article 18 of the Labor Law, effective February 19, 1971.
Appellant is and at all times has been a wholly owned instrumentality of the government of Ireland. Prior to 1965, it made contributions to the New York State Unemployment Insurance Fund. In that year, respondent, on his own initiative, determined that, because it was an instrumentality of a foreign government, appellant was exempt from the…
2Cases cited2 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Hoffman v. City of SyracuseNew York Court of Appeals · 1957
3Cited by12 opinions
- Venes v. Community School BoardNew York Court of Appeals · 1978
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- In re Pepsi Cola Buffalo Bottling Corp.Appellate Division of the Supreme Court of the State of New York · 1988
- In re the Claim of SchwartzAppellate Division of the Supreme Court of the State of New York · 1982
- Hilton Hotels Corp. v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1995
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