Case Name: In the Matter of the Liability for Unemployment Insurance Contributions under Article 18 of the Labor Law of Benjamin Seides, Respondent. Frieda S. Miller, as Industrial Commissioner, Appellant
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1940-11-13
Citations: 260 A.D. 971
Docket Number: 
Parties: In the Matter of the Liability for Unemployment Insurance Contributions under Article 18 of the Labor Law of Benjamin Seides, Respondent. Frieda S. Miller, as Industrial Commissioner, Appellant.
Judges: 
Reporter: Appellate Division Reports
Volume: 260
Pages: 971–971

Head Matter:
In the Matter of the Liability for Unemployment Insurance Contributions under Article 18 of the Labor Law of Benjamin Seides, Respondent. Frieda S. Miller, as Industrial Commissioner, Appellant.

Opinion:
The Unemployment Insurance Appeal Board has determined that respondent is not the successor in interest of the corporation Blseid, Inc. The evidence sustains the findings. Decision unanimously affirmed, with costs against the Industrial Commissioner. Present — Hill, P. J., Crapser, Heffernan, Sehenck and Foster, JJ.