
    In the Matter of New York Life Insurance Company, Appellant, Relative to Unemployment Insurance Contributions under Article 18 of the Labor Law. Frieda S. Miller, as Industrial Commissioner of the State of New York, Respondent. In the Matter of the Claim of Frank Goldstein et al. New York Life Insurance Company, Appellant; Frieda S. Miller, as Industrial Commissioner of the State of New York, Respondent.
   All concur.  