MOSCOWITZ, District Judge.
This is a petition by the State of New York to review the decision of the Referee disallowing a claim for unemployment insurance taxes in the amount of $286.06. The Referee found that the bankrupt did not have four persons in his employ and hence was not liable for unemployment insurance taxes.
The dispute resolves itself into a determination of whether the relationship existing between the bankrupt and one Wayne S. VanAllen and...
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