Chaiken and two others ran a barbershop. The Delaware Employment Security Commission claimed that the other two persons were employees of Chaiken and that Chaiken had failed to pay the unemployment compensation tax assessed against employers. His defense was on the ground that he had not

“employed” the other two and that all three were partners. The evidence showed that Chaiken owned the barbershop; he continued to do business under the same trade name as he had before he was joined by the two additional barbers; and he had a separate contract with each of the two, which specified the days for work and the days off. It was also shown that Chaiken had registered the partnership name and the names of the three partners and that Chapter 42 Partnerships 1009 federal tax returns used for partnerships had been filed. Decide. [Chaiken v Employment Security Comm’n, 274 A2d 707 (Del Sup Ct)]

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