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MATTER OF S. DI CARLO, INC.

234 A.D.2d 802 (1996)

651 N.Y.S.2d 248

In the Matter of S. Di Carlo, Inc., Doing Business as Backstage, Appellant. John E. Sweeney, as Commissioner of Labor, Respondent

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

December 19, 1996

Carpinello, J.

S. Di Carlo, Inc. (hereinafter Di Carlo) operates a bar and restaurant. Di Carlo was assessed additional unemployment insurance contributions based on payments made to musicians it retained to provide entertainment on weekends. After a hearing, an Administrative Law Judge (hereinafter ALJ) sustained Di Carlo's objection to the assessment and found that the musicians were independent contractors...

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