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MTR. OF GILL (EMPIRE STATE MUSIC FEST.)

12 A.D.2d 427 (1961)

In the Matter of the Claim of J. Joyce Gill et al., Respondents. Empire State Music Festival, Inc., Appellant; Isador Lubin, as Industrial Commissioner, Respondent In the Matter of Empire State Music Festival, Inc., Appellant; Isador Lubin, as Industrial Commissioner, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

March 28, 1961.

Attorney(s) appearing for the Case

Goodell & Moss (Hyman L. Kowall of counsel), for Empire State Music Festival, Inc., appellant.

Louis J. Lefkowitz, Attorney-General (Harold F. Lee, Paxton Blair and Samuel Stern of counsel), for Industrial Commissioner, respondent.

Robert L. Harder for J. Joyce Gill and another, claimants-respondents.

COON, GIBSON, HERLIHY and REYNOLDS, JJ., concur.

BERGAN, P. J.

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 Gill is a singer; claimant Ziegler, a musician.

The board and the Referee have found...

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