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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