In re Upgrade Educational Services, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed March 12, 1981, which affirmed the decision of an Administrative Law Judge sustaining an initial determination of the Industrial Commissioner assessing appellant the sum of $4,901.33 as contributions due for the audit period from July 1, 1977 through June 30,1979. Appellant provides several school districts with tutors for homebound students. Tutors are sought by appellant through advertisements. Applications are provided by appellant to prospective tutors which include questions concerning educational background,…