Majority
p. 971In the Matter of the Liability for Unemployment Insurance Contributions under Article 18 of the Labor Law of Benjamin Seides, Respondent. Frieda S. Miller, as Industrial Commissioner, Appellant.
The Unemployment Insurance Appeal Board has determined that respondent is not the successor in interest of the corporation Blseid, Inc. The evidence sustains the findings. Decision unanimously affirmed, with costs against the Industrial Commissioner. Present — Hill, P. J., Crapser, Heffernan, Sehenck and Foster, JJ.