Mikolaicziak v. Employment Security Commission

The claimants formed a Michigan corporation known as the Twin Oaks Golf Club, Inc. Each of the three claimants owns 150 shares of the 450 shares of stock which the corporation has issued. Claimant Richard G. Maurer was elected president of this corporation, claimant John Sieggreen, Jr., was elected treasurer, and claimant Leo J. Mikolaicziak was elected secretary. The claimants receive no remuneration from the corporation for serving as corporate officers. Each year, from April 1 to the latter part of November, the claimants’ golf course is open to the playing public. During this period, in…