See Ben Realty Co. v. Employment Security Commission

Plaintiff company, licensed by the State as a real estate broker, sued to recover from the Employment Security Commission contributions paid under protest after they had been assessed on account of the earnings of two salesmen working out of plaintiff’s office and sponsored by it. The trial court, finding that the salesmen were employees within the meaning of the statutes and that the plaintiff was therefore obligated to pay the assessment, gave judgment for the defendant; and this appeal has resulted, presenting the question of whether or not real estate salesmen under the circumstances…