Three Roccograndi family members (plaintiffs) are officers and stockholders in the family business. When business is too slow to permit all family members to work at the company, the officers vote on which family members should be laid off. The plaintiffs were voted to be laid off, it being their turn. They then filed claims for state unemployment benefits, which were denied by the Bureau of Employment Security. The plaintiffs appealed to a referee in the agency, who reversed the decision to deny benefits. The Board of Review (defendant) reversed that decision and found that the plaintiffs were self-employed because they had sufficient control to lay themselves off, and were therefore ineligible for state unemployment benefits.