IN THE MATTER OF ELLISON


57 A.D.3d 1194 (2008)

870 N.Y.S.2d 135

In the Matter of the Claim of DENNIS M. ELLISON, Appellant. COMMISSIONER OF LABOR, Respondent.

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

December 18, 2008.


For approximately 20 years, claimant has owned a closely-held corporation which he operates as a holding company for his wife's home-based floral business. According to claimant, the corporation was formed to provide liability protection and to avoid the high cost of obtaining insurance for his wife's business. Under the corporate structure, the corporation collects all income from the floral business and, after deducting a 10% commission, pays the remainder to claimant's...

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