MATTER OF DIALOGUE SYS., INC. v. SWEENEY


231 A.D.2d 756 (1996)

647 N.Y.S.2d 300

In the Matter of Dialogue Systems, Inc., Appellant. John E. Sweeney, as Commissioner of Labor, Respondent

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

September 5, 1996


As the result of an audit, Dialogue Systems, Inc. was assessed additional unemployment contributions totaling $108,302.24 for payments it made to certain workers it retained to perform various services. The workers who were the subject of the audit included messengers, proofreaders, consultants, writers, editors, artists, designers, illustrators, copy editors, researchers, map specialists, photographers, programmers and sales representatives. After a hearing, an Administrative...

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