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MATTER OF MIDDLETOWN

166 A.D.2d 758 (1990)

In the Matter of the Claims of Lemoyne A. Middletown et al., Respondents. Manzi Taxi & Transportation Company, Inc., Appellant; Thomas F. Hartnett, as Commissioner of Labor, Respondent

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

October 18, 1990

Harvey, J.

The Unemployment Insurance Appeal Board determined that claimants were employees of Manzi Taxi & Transportation Company, Inc. and were eligible to receive benefits. The Board also assessed Manzi Taxi for additional unemployment insurance contributions. Manzi Taxi leases taxis to licensed taxi drivers such as claimants. Pursuant to the lease agreement, 30% of the drivers' gross fares would go to Manzi Taxi for rental, 13% to Manzi Taxi for...

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