In re the Claim of Keane

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed February 11, 1998, which assessed Buffalo Airfield Management Corporation for additional unemployment insurance contributions based on remuneration paid to claimant and those similarly situated.

Buffalo Airfield Management Corporation (hereinafter BAMC) operates an airfield and offers services such as flight instruction, scenic tours and traffic surveillance flights for local radio stations. In order to implement these services, BAMC owns or leases six small airplanes. BAMC also pays for the aircrafts’ fuel and insurance…