In re the Claim of Ramirez

—Appeals from two decisions of the Unemployment Insurance Appeal Board, filed July 11, 1997, which, inter alia, ruled that Gottlieb Jewelry, Inc. was liable for unemployment insurance contributions based upon remuneration paid to claimant and those similarly situated.

Claimant is a diamond setter who performed services for *706Gottlieb Jewelry, Inc. Gottlieb challenges separate decisions by the Unemployment Insurance Appeal Board finding that claimant and others similarly situated are employees rather than independent contractors and assessing Gottlieb for additional unemployment insurance…