New York Court of Appeals
In the Matter of Wilson Sullivan Company, Inc., Respondent. Freida S. Miller, as Industrial Commissioner of the…
October 15, 1942289 N.Y. 110
Summary
The Court of Appeals affirmed the Appellate Division's decision that Wilson Sullivan Company’s salesmen are independent contractors, not employees, and therefore the corporation is not liable for unemployment insurance contributions. The Court held that the statutory language does not abolish the common‑law independent‑contractor rule absent clear expression, and it applied the substantial‑evidence standard of review. Justice Desmond dissented, arguing that the statutes make the salesmen employees.