Appellate Division of the Supreme Court of the State of New York June 5, 1975 (In re Irish International Airlines)

Sweeney, J.

This is an appeal from a decision of the Unemployment Insurance Appeal Board, filed February 8, 1974, which held that appellant is an employer liable for unemployment insurance contributions under article 18 of the Labor Law, effective February 19, 1971.

Appellant is and at all times has been a wholly owned instrumentality of the government of Ireland.