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MATTER OF MORALES

532653.

215 A.D.3d 1188 (2023)

2023 NY Slip Op 02149

In the Matter of the Claim of Nancy Morales, Respondent. Amazon Logistics, Inc., Appellant. Commissioner of Labor, Respondent.

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

Decided April 27, 2023.

Attorney(s) appearing for the Case

Morgan, Lewis & Bockius LLP, New York City ( Leni D. Battaglia of counsel), for appellant.

Bruce E. Knoll , Albany, for Nancy Morales, respondent.

Letitia James , Attorney General, New York City ( Mary B. Hughes of counsel), for Commissioner of Labor, respondent.

Clark, Aarons, Reynolds Fitzgerald and Ceresia, JJ., concur.

Appeals from two decisions of the Unemployment Insurance Appeal Board, filed December 1, 2020, which ruled that Amazon Logistics, Inc. was liable for additional unemployment insurance contributions on remuneration paid to claimant and others similarly situated.

Amazon Logistics, Inc. (hereinafter ALI) is a subsidiary of Amazon...

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