Drivers, Salesmen, Warehousemen, Milk Processors, Cannery, Dairy Employees & Helpers Local No. 695 v. Labor & Industry Review Commission

This is a review of a decision of the court of appeals, 147 Wis. 2d 640, 433 N.W.2d 638 (Ct. App. 1988), which held that dues refunds to stewards of Local No. 695 of the Drivers, *77Salesmen, Warehousemen, Milk Processors, Cannery, Dairy Employees and Helpers Union constituted wages paid by the Union to those stewards and, consequently, were assessable to the Union for contribution under the provisions of the Wisconsin Unemployment Compensation Law (ch. 108, Stats. 1985). We conclude that the refunds were not remuneration for services as made a prerequisite under sec. 108.02(26), Stats., and,…