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IN THE MATTER OF ELN OF NEW YORK, INC.

15 A.D.3d 738 (2005)

790 N.Y.S.2d 242

In the Matter of ELN OF NEW YORK, INC., et al., Appellants. COMMISSIONER OF LABOR, Respondent.

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

February 10, 2005.

Rose, J.

The present unemployment insurance experience rating dispute involves three corporations, all owned and operated by Cregg Paul. The corporations, Employee Leasing Network, Inc. (hereinafter Employee Leasing), ELN of New York, Inc. (hereinafter ELN NY) and ELN Professional Employer Group, Inc. (hereinafter ELN Professional), each engaged in the business of contracting with small businesses to provide them with administrative support related to payroll and...

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