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MATTER OF BROWN

533734.

213 A.D.3d 1053 (2023)

183 N.Y.S.3d 614

2023 NY Slip Op 00705

In the Matter of the Claim of Robert Brown, Respondent. Smallberg & Satornino DDS, Appellant. Commissioner of Labor, Respondent.

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

Decided February 9, 2023.

Attorney(s) appearing for the Case

Kaufman Dolowich & Voluck, LLP, Woodbury ( Keith Gutstein of counsel), for appellant.

David E. Woodin , Catskill, for Robert Brown, respondent.

Letitia James , Attorney General, New York City ( Camille J. Hart of counsel), for Commissioner of Labor, respondent.

Lynch, Aarons, Reynolds Fitzgerald and Fisher, JJ., concur.

Appeal from two decisions of the Unemployment Insurance Appeal Board, filed December 29, 2020, which ruled that Smallberg & Satornino DDS was liable for unemployment insurance contributions on remuneration paid to claimant and others similarly situated.

Smallberg & Satornino DDS (hereinafter S&S) is a professional...

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