Opinion
Submitted November 21, 1944
Decided December 30, 1944
Appeal from the Supreme Court, Appellate Division, Third Department.
Alexander Rosenbaum for appellant.
Nathaniel L. Goldstein, Attorney-General ( Francis R. Curran and Orrin G. Judd of counsel), for respondent.
We cannot say, as matter of law, that the finding by the Unemployment Insurance Appeal Board, that the appellant's secretary and treasurer were not its employees, was unsupported by substantial evidence. (Labor Law, § 534, now § 623; Matter of Electrolux Corp., 288 N.Y. 440, 442-3; Matter of Carroll, 288 N.Y. 447, 451.)
The order of the Appellate Division should be reversed and the decision of the Unemployment Insurance Appeal Board confirmed, with costs.
LEHMAN, Ch. J., LOUGHRAN, RIPPEY, LEWIS, CONWAY, DESMOND and THACHER, JJ., concur.
Ordered accordingly.