Case Name: In the Matter of Rodgers-Hartley, Inc., Appellant. Edward Corsi, as Industrial Commissioner, Respondent
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1948-09-22
Citations: 274 A.D. 864
Docket Number: 
Parties: In the Matter of Rodgers-Hartley, Inc., Appellant. Edward Corsi, as Industrial Commissioner, Respondent.
Judges: 
Reporter: Appellate Division Reports
Volume: 274
Pages: 864–864

Head Matter:
In the Matter of Rodgers-Hartley, Inc., Appellant. Edward Corsi, as Industrial Commissioner, Respondent.

Opinion:
The decision of the Unemployment Insurance Appeal Board determines that the corporate appellant is liable for an assessment on account of wages paid to the sole stockholders, Clara L. Rodgers and Agnes Hartley. Pees received from the sale of real estate were divided into three parts, one paid to the stockholder Rodgers, another to the stockholder Hartley and the third to the corporation for the expenses of operating the business. The two stockholders had social security numbers and recognized the existence of the corporation. It was a corporate entity and the employer. The decision should be affirmed. Decision unanimously affirmed, with costs to the Industrial Commissioner. Present — Hill, P. J., Heffernan, Brewster, Poster and Russell, JJ.