In re Van Waes & Associates Realty, Inc.

Appeal from decisions of the Unemployment Insurance Appeal Board, filed August 11, 1978 and January 17, 1980, insofar as they sustain the determination of the Industrial Commissioner assessing the employer additional contributions for the period January 5, 1975 to September 30, 1976. The first issue presented on this appeal is whether there is substantial evidence in the record to sustain the board’s finding that four brokers, who have incorporated into a real estate firm in which they hold equal shares, and real estate salesmen employed by the firm are all employees of the firm and not…