Roccograndi (P) were members of a family involved in the wrecking business. Each family member owned 40 shares of stock in the company, with 205 shares outstanding. All three family members were officers of the corporation. During periods of insufficient work, the officers (family members), would hold a meeting and decide by a majority vote who should be laid off (usually by respective turns). The claim for unemployment benefits was denied on grounds P was self-employed. Upon appeal, the referee reversed. This appeal resulted.

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