In re All Rite Tax Service, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed September 26, 1973, which affirmed the decision of a referee sustaining, as modified, a determination of the Industrial Commissioner assessing the employer with additional contributions under article 18 of the Labor Law. Appellant operates an income tax preparation service and engages qualified individuals as tax *977preparers. They are paid on a commission basis working at various locations provided by the employer. In the course of their duties, should unusual or difficult questions arise, they would communicate with the…