Citation Codes Equivalent Citations citation codes Docket Number 160. Judges Opinion by Judge JONES. See more information ... Smart Summary Please sign up to generate summary. IN THE MATTER OF EMPIRE STATE TOWING AND RECOVERY ASSOCIATION, INC., Appellant. COMMISSIONER OF LABOR, Respondent. Opinion by Judge JONES. Order reversed, with costs, and matter remitted to the Appellate Division, Third Department, with directions to remand to the Unemployment Insurance Appeal Board for further proceedings in accordance with the opinion herein.