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MATTER OF FORRENCE ORCHARDS, INC.

85 A.D.2d 44 (1982)

In the Matter of Forrence Orchards, Inc., et al., Appellants. Philip Ross, as Industrial Commissioner, Respondent

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

February 25, 1982

Attorney(s) appearing for the Case

Fitzpatrick, Bennett, Trombley & Lennon (William L. Owens of counsel), for appellants.

Robert Abrams, Attorney-General (Frederick M. Paola and Paul S. Shemin of counsel), for respondent.

MAHONEY, P. J., SWEENEY, YESAWICH, JR., and LEVINE, JJ., concur.

MIKOLL, J.

Appellants are apple growers who in 1978, 1979 and 1980 were assessed additional contributions under the Unemployment Insurance Law (Labor Law, art 18) upon wages paid to temporary alien farm workers brought into this country under the provisions of the Immigration and Nationality Act (US Code, tit 8, § 1101 et seq.). Appellants' requests for refunds were denied. After a hearing, an Administrative Law Judge determined that the contributions...

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