In re Kings Organization Associates

Appeal from a decision of the Unemployment Insurance Appeal Board, filed February 8, 1983, which assessed the employer $5,618.26 as contributions due for the audit period from January 1, 1977 through March 31, 1980 on moneys paid to persons engaged by the employer as real estate salespersons. 1i Whether the board’s finding that these salespeople were employees and not independent contractors is supported by substantial evidence is the single issue presented by this appeal. 11 The employer, Kings Organization Associates (KOA), a partnership engaged in the sale of real estate, sells tracts of…