Appellate Division of the Supreme Court of the State of New York July 9, 1981 (In re 12 Cornelia Street, Inc.)

Main and Mikoll, JJ.,

dissent and vote to reverse in the following memorandum by Mikoll, J. Mikoll, J. (dissenting). We respectfully dissent. The appellant corporation is engaged in the real estate business and as part of this endeavor engages real estate salesmen. The board held that the salesmen are employees of the corporation.