In Re the Appeal of Century Metalcraft Corp.

OPINION OF THE COURT BY

MARUMOTO, J.

Century Metalcraft Corporation, hereinafter referred to as taxpayer, is engaged in the business of manufacturing and selling aluminum cooking utensils known as Guardian Service. On August 9, 1951, taxpayer was assessed $6,026.29 for additional unemployment compensation contributions due on unreported commissions of $223,196.26 paid to its house to house salesmen designated as distributors during the years 1948 through 1950. The assessment was made under Hawaii Employment Security Law (B. L. H. 1945, ch. 74), formerly known as Hawaii Unemployment Compensation…