Opinion
January 16, 1951.
Appeal from Unemployment Insurance Appeal Board.
Present — Foster, P.J., Heffernan, Brewster, Bergan and Coon, JJ.
The decision appealed from affirmed a referee's decision which sustained respondent's original determination subjecting appellant to the provisions of the Unemployment Insurance Law (Labor Law, art. 18) and rejecting its contention that it was organized and operated exclusively for educational purposes. The decision is sustained by substantial evidence ( Matter of Mohawk Mills Assn., 260 App. Div. 433). Decision unanimously affirmed, with costs to the respondent.