In re the Clam of Bull

from a decision of the Unemployment Insurance Appeal Board, filed May 10, 1978, which reversed the decision of a referee and sustained the determination of the Industrial Commissioner assessing the employer the sum of $2,209.74 as additional contributions due for the audit period from January 1, 1974 through March 31, 1977. Appellant is a sole proprietor engaged in the business of cutting and hauling pulpwood and logs for paper manufacturers and lumber companies. He entered into contracts with lumber companies for the rights to cut, skid, haul and deliver timber. The appellant agreed to…