Appellate Division of the Supreme Court of the State of New York February 25, 1982 (In re Forrence Orchards, Inc.)

OPINION OF THE COURT

Mikoll, J.

Appellants are apple growers who in 1978, 1979 and 1980 were assessed additional contributions under the Unemployment Insurance Law (Labor Law, art 18) upon wages paid to temporary alien farm workers brought into this country under the provisions of the Immigration and Nationality Act (US Code, tit 8, § 1101 et seq.). Appellants’ requests for refunds were denied.