Miller Auto Gear & Parts Co. v. Unemployment Compensation Commission

The opinion of the court was delivered by

Case, J.

We have before us for review a determination of the Unemployment Compensation Commission that the prosecutor, Miller Auto Gear and Parts Co., Inc., is an employer subject to the provisions of the Unemployment Compensation Law, R. 8. 43:21 — 1, et seq. The determina tion stands or falls upon whether or not Barney Miller, the owner of one third of the capital stock and the vice-president and treasure!' of the corporation, was employed by the corporation. If he was employed, the corporation had eight persons in employment and the statute, B. S. 43…