In re Charles E. Willis & Co.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed July 1, 1968, which determined that the employer was liable for additional unemployment insurance contributions in the amount of $1,629.83. The employer operated a real estate brokerage business using licensed real estate persons to effectuate the sales of residential property. In determining the amount of contributions to be paid by the employer to the Unemployment Insurance Fund, the employer did not include the amount of commissions paid to the salesmen. Most of the sales persons were housewives without prior…