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MATTER OF MODERN MEM'L CHAPELS, INC.

28 A.D.2d 1023 (1967)

In the Matter of Modern Memorial Chapels, Inc., Appellant. Martin P. Catherwood, as Industrial Commissioner, Respondent

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

October 24, 1967

HERLIHY, J.

The determination appealed from rests on the theory that the appellant purchased the business of a "covered" employer and thereby became liable as a successor employer. (Labor Law, § 560, subd. 1.) At the time of the taking of testimony the respondent's representative offered in evidence a so-called form 1A-5 which is an "Employers Report of Contributions", dated and filed with the Department...

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