Majority
p. 832In the Matter of Mathiasen Shipping Co. Inc. et al., Appellants. Edward Corsi, as Industrial Commissioner, Respondent.
Appeal by employers from a decision of the Unemployment Insurance Appeal Board denying their applications for refunds of unemployment insurance contributions. Determination of the Industrial Commissioner unanimously confirmed, without costs. Present — Hill, P. J., Heffernan, Brewster, Poster and Deyo, JJ. [See post, p. 855.]