In re the Claim of Carlson

Appeals from two decisions of the Unemployment Insurance Appeal Board, filed June 13, 1997, which, inter alia, ruled that Holland Village, Inc. was liable for unemployment insurance contributions paid to claimant and those similarly situated.

*804Holland Village, Inc. (hereinafter Holland) is a nonprofit corporation which was formed for the purpose of building a full-size reproduction of Henry Hudson’s ship, the Half Moon. Holland had originally engaged a company, “The Rigging Gang”, to build the historic ship and claimant was among those hired to perform carpentry work. Prior to the final…