MATTER OF GOLDOVSKY OPERA INST., INC.


33 A.D.2d 598 (1969)

In the Matter of Goldovsky Opera Institute, Inc., Appellant. Martin P. Catherwood, as Industrial Commissioner, Respondent

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

October 20, 1969


REYNOLDS, J.

Subdivision 4 of section 560 of the Labor Law exempts from liability for contributions under article 18 thereof organizations which are operated exclusively for "educational purposes" but then excludes from this exemption "any employer whose primary activity is the production of plays, musical or otherwise, or concerts, for the entertainment of the public." Appellant admits it produces operas but nevertheless maintains its right to exemption...

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