In re Rand Lighting Corp.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed August 31, 1977. Rand Lighting Corporation (hereinafter corporation) is a distributor of light bulbs and was held to be liable under section 571 of the Labor Law for additional unemployment insurance contributions in the amount of $2,653.03 for the years 1972 through 1974. The basis for this determination involved the *947compensation paid by the corporation to its salesmen, its executive officers, and the founder of the corporation. At the hearing, the employer conceded that the executive officers were employees of the…