In re Ellenbogen Computer Services, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed February 21, 1992, which assessed Ellenbogen Computer Services, Inc. for additional unemployment insurance contributions.

Following an audit of Ellenbogen Computer Services, Inc. (hereinafter the corporation), the Commissioner of Labor determined it was liable for $896 in unemployment insurance contributions based on the remuneration it paid in 1986 and 1987 to Hyman Ellenbogen, its sole shareholder and employee. The Administrative Law Judge modified the Commissioner’s determination by reducing the amount of contributions…