In re 12 Cornelia Street, Inc.

Main and Mikoll, JJ.,

dissent and vote to reverse in the following memorandum by Mikoll, J. Mikoll, J. (dissenting). We respectfully dissent. The appellant corporation is engaged in the real estate business and as part of this endeavor engages real estate salesmen. The board held that the salesmen are employees of the corporation. At issue then is the question of whether the record supports such finding by substantial evidence. The board based its decision in part on an administrative regulation (19 NYCRR 175.21) implementing section 441 of the Real Property Law which it concluded required…