71 A.D.2d 769 | N.Y. App. Div. | 1979
from a decision of the Unemployment Insurance Appeal Board, filed May 10, 1978, which reversed the decision of a referee and sustained the determination of the Industrial Commissioner assessing the employer the sum of $2,209.74 as additional contributions due for the audit period from January 1, 1974 through March 31, 1977. Appellant is a sole proprietor engaged in the business of cutting and hauling pulpwood and logs for paper manufacturers and lumber companies. He entered into contracts with lumber companies for the rights to cut, skid, haul and deliver timber. The appellant agreed to furnish all labor, tools, trucks and other equipment necessary to perform the contract work. Appellant retained the services of the loggers who cut the timber by entering into written contracts with them. The issue raised on this appeal is whether the loggers are employees within the meaning of the Unemployment Insurance Law, and not independent contractors. Whether or not an employment relationship exists is a factual question and the determination of the board in a given case must be upheld if it is supported by substantial evidence. It is only where it can be stated, as a matter of law, that the employment relationship does not exist, that the board’s determination of the presence of such a relationship can be set aside (Matter of Schlicker [Blake & Sons—Ross], 55 AD2d 789, 790). There is no generally applicable