American Diversified Corp. v. Bureau of Employment Security

Opinion by

Judge Wilkinson,

The issue presented for decision in this case is whether appellant must pay unemployment compensation tax based upon commissions paid certain salesmen. While admitting that the sa]esmen were, “employees” and the. commissions were “wages,” as defined in the Unemployment Compensation Law, Act of December-5, 1936, Second Ex. Sess., P. L. 2897, 43 P.S. 751, the appellant claims to be free from the tax under either one. or both of the following two provisions of the same act:. . Services . performed by an individual for wages shall be deemed to be employment subject to…