MBL HOLDING CORP. v. STATE


215 N.J. Super. 418 (1987)

521 A.2d 1358

IN THE MATTER OF MBL HOLDING CORPORATION, NATIONAL BONDING & ACCIDENT INSURANCE CO., MARKSTON INTERNATIONAL, INC., MUBEN REALTY CORP., MUTUAL BENEFIT FINANCIAL SERVICE CO. CORP., MBL LIFE ASSURANCE CORP., APPELLANTS, v. STATE OF NEW JERSEY, DEPARTMENT OF LABOR, OFFICE OF THE COMMISSIONER, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided March 4, 1987.


Attorney(s) appearing for the Case

Doreen E. McManimon and Sidney Glaser argued the cause on behalf of appellants (Kraft & Hughes, attorneys, Doreen E. McManimon on the brief).

James P. Lidon, Deputy Attorney General, argued the cause on behalf of respondent (W. Cary Edwards, Attorney General, attorney, Michael R. Clancy, Deputy Attorney General, of counsel; James P. Lidon on the brief).

Before Judges FURMAN, DREIER and STERN.


The opinion of the court was delivered by STERN, J.A.D.

Petitioner corporations appeal from a determination of the Commissioner of Labor concluding that each was an "employer" within the meaning of the Unemployment Compensation Law, N.J.S.A. 43:21-1 et seq., and therefore liable to contribute to the unemployment compensation fund for wages received by individuals assigned by Mutual Benefit Life Insurance Company (hereinafter MBL) to perform work for...

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