In re Batavia Enclosures, Inc.

—Mugglin, J.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed September 17, 1998, which ruled that Batavia Enclosures, Inc. was liable for additional unemployment insurance contributions for remuneration paid to individuals included as employees.

Batavia Enclosures, Inc., a corporation engaged in the manufacturing of sheet metal, was assessed with additional unemployment insurance contributions based upon the Unemployment Insurance Appeal Board’s finding that, inter alia, the services performed by the spouse of Batavia’s president on behalf of the corporation were…