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MATTER OF EMIL HUBSCH POST, V. F. W. (CORSI)

278 A.D. 460 (1951)

In the Matter of Emil Hubsch Post No. 596, Veterans of Foreign Wars of the U. S. A., Respondent Edward Corsi, as Industrial Commissioner, Appellant

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

June 29, 1951.

Attorney(s) appearing for the Case

Nathaniel L. Goldstein, Attorney-General (Wendell P. Brown, Solicitor-General, and Francis R. Curran of counsel), for appellant.

Kenneth C. Schwartz for respondent.

Edward Papantonio for Department of New York, Inc., Veterans of Foreign Wars of the United States, as amicus curiæ.

Samuel W. Birnbaum for American Legion Department of New York, as amicus curiæ.

FOSTER, P. J., HEFFERNAN, DEYO, BERGAN and COON, JJ., concur.

Per Curiam.

The Unemployment Insurance Appeal Board has held that the respondent employer is exempt from the payment of unemployment insurance contributions as an unincorporated association organized and operated exclusively for charitable and educational purposes under the Unemployment Insurance Law. (Labor Law, art. 18, § 560, subd. 4.) From this decision the Industrial Commissioner appeals to this court.

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