In re B.S.M. Limousines Corp.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed April 23, 1987, which assessed B.S.M. Limousines Corporation for additional unemployment insurance contributions.

B.S.M. Limousines Corporation is in the business of renting limousines with or without drivers to clients. The business is operated by the corporation’s president and his wife, the sole *460owners of the corporation. The corporation hires drivers solicited by advertising and by word-of-mouth contacts. The drivers are supplied with business cards and uniforms. The corporation sets rates and does all the billing,…