Majority
p. 915In the Matter of the Liability for Unemployment Insurance Contributions under Article 18 of the Labor Law of Baldwinsville Federal Savings and Loan Association, Respondent. Frieda S. Miller, Industrial Commissioner, Appellant. In the Matter of the Liability for Unemployment Insurance Contributions under Article 18 of the Labor Law of Walden Federal Savings & Loan Association, Respondent. Frieda S. Miller, Industrial Commissioner, Appellant.
The Industrial Commissioner has appealed from a decision of the Unemployment Insurance Appeal Board, which held that directors of Baldwins-ville Federal Savings and Loan Association are not employees of the association. By consent of the Attorney-General this decision is affirmed. The Industrial Commissioner has appealed from a decision of the Unemployment Insurance Appeal Board, which held that directors of Walden Federal Savings & Loan Association, who are employed as appraisers, are not its employees. The evidence sustains the finding. Decisions in both cases are unanimously affirmed, with costs. Present — Hill, P. J., Crapser, Bliss, Heffernan and Foster, JJ.