In re the Claim of Ellison

For approximately 20 years, claimant has owned a closely-held corporation which he operates as a holding company for his wife’s home-based floral business. According to claimant, the corporation was formed to provide liability protection and to avoid the high cost of obtaining insurance for his wife’s business. Under the corporate structure, the corporation collects all income from the floral business and, after deducting a 10% commission, pays the remainder to claimant’s wife. Based upon claimant’s affiliation with the corporation, the Unemployment Insurance Appeal Board ruled that he was…