Appellate Division of the Supreme Court of the State of New York April 3, 1997 (In re Ianniello)

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed November 30, 1995, which assessed the employer for additional unemployment insurance contributions.

In lieu of rent, two attorneys were permitted to occupy office space owned by attorney Anthony R. Ianniello in exchange for handling a set number of residential mortgage closings a month for Ianniello’s clients.