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BETH ISRAEL HOSP. HOUS. (CATHERWOOD)

35 A.D.2d 397 (1970)

In the Matter of Beth Israel Hospital Housing Company, Inc., Appellant. Martin P. Catherwood, as Industrial Commissioner, Respondent

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

December 29, 1970.

Attorney(s) appearing for the Case

Sidney Schutz (Henry C. Woicik of counsel), for appellant.

Louis J. Lefkowitz, Attorney-General (Frederick M. Paola, Samuel A. Hirshowitz and Samuel Stern of counsel), for respondent.

HERLIHY, P. J., REYNOLDS, GREENBLOTT and COOKE, JJ., concur.

SWEENEY, J.

This is an appeal from a decision of the Unemployment Insurance Appeal Board holding appellant employer not exempt from contributions under the provisions of subdivision 4 of section 560 of the Unemployment Insurance Law (Labor Law, art. 18).

Appellant is a membership corporation organized under the Private Housing Finance Law for the purpose of building and operating auxiliary housing facilities for the personnel and their

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