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MATTER OF RAY CATENA CORPORATION

274 A.D.2d 819 (2000)

711 N.Y.S.2d 223

In the Matter of RAY CATENA CORPORATION, Doing Business as RAY CATENA LEXUS, Appellant. COMMISSIONER OF LABOR, Respondent.

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

Decided July 20, 2000.

Mugglin, J.

Ray Catena Corporation, a car dealership, challenges a decision of the Unemployment Insurance Appeal Board finding it liable for unemployment insurance contributions based upon remuneration paid to security guards, who provided services for the dealership during nonbusiness hours, as well as an individual who drove cars to and from the dealership's various locations. We affirm.

With respect to the security...

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