Opinion
March 12, 1952.
Appeal from Unemployment Insurance Appeal Board.
Present — Foster, P.J., Heffernan, Brewster, Bergan and Coon, JJ. [See post, p. 1100.]
The tips involved were paid by patrons to the employer and subsequently turned over to the pin boys at the end of each working day. There is a rule, promulgated by the Industrial Commissioner, that the value of tips received by a pin boy shall be equal to the amount certified by him in a signed statement to his employer. In the absence of such a statement such value shall be equal to two cents a game (Rules of Industrial Commissioner, rule 10; N.Y. Official Compilation of Codes, Rules Regulations [4th Official Cumulative Supp., 1949], p. 1451). The board held the rule was not applicable since a tip of five cents a game was paid directly to the employer. Decision of the Unemployment Insurance Appeal Board unanimously affirmed, with costs.