Commissioners of the State Insurance Fund v. Kaplan

In this action brought by the Commissioners of the State Insurance Fund (Fund) for premiums under a policy of workmen’s compensation insurance, the legal issue presented is what standard the court should apply in determining whether defendant "employed” maintenance men in the conduct of his cleaning business or whether defendant "sold” maintenance work to "buyers” who operated independently. Since premiums under the policy were based on earnings of the insured’s employees during the policy period, premiums are owed by defendant only if his so-called buyers are found by the court to have been…