In re of Reif

New York Court of Appeals

In re of Reif

168 N.E.2d 838, 8 N.Y.2d 927, 204 N.Y.S.2d 167, 1960 N.Y. LEXIS 1150

DecidedJune 10, 1960

StatusPublished

This text of 168 N.E.2d 838 (In re of Reif) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In re of Reif, 168 N.E.2d 838, 8 N.Y.2d 927, 204 N.Y.S.2d 167, 1960 N.Y. LEXIS 1150 (N.Y. 1960).

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Opinion

Order affirmed, without costs; no opinion.

Concur: Chief Judge Desmond and Judges Dye, Fuld and Burke. Judges Froessel, Van Voorhis and Foster dissent and vote to reverse and to grant the relief demanded upon the ground that operating a home is not a “ trade or business ” and that the Legislature specifically excluded from the unemployment insurance tax ‘ ‘ compensation paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business ” (L. 1951, ch. 829; L. 1952, ch. 496). The statute containing this exclusion was enacted later than the general statute, its language is perfectly clear, and, in our opinion, the statutory exclusion controls.

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Order affirmed, without costs; no opinion.

Concur: Chief Judge Desmond and Judges Dye, Fuld and Burke. Judges Froessel, Van Voorhis and Foster dissent and vote to reverse and to grant the relief demanded upon the ground that operating a home is not a “ trade or business ” and that the Legislature specifically excluded from the unemployment insurance tax ‘ ‘ compensation paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business ” (L. 1951, ch. 829; L. 1952, ch. 496). The statute containing this exclusion was enacted later than the general statute, its language is perfectly clear, and, in our opinion, the statutory exclusion controls.

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Bluebook (online)

168 N.E.2d 838, 8 N.Y.2d 927, 204 N.Y.S.2d 167, 1960 N.Y. LEXIS 1150, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-of-reif-ny-1960.