In re Stephen E. Feldman, P. C.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed March 8, 1994, which, upon reconsideration, adhered to its original decision assessing Stephen E. Feldman, P.C. for additional unemployment insurance contributions.

After a hearing, the Board found Stephen E. Feldman, P. C. (hereinafter the corporation) liable for additional unemployment insurance contributions attributable to its employment of Kenneth Feldman, a part-time attorney. The corporation contends that the Board erred in making this decision because Feldman was not an employee, but rather was an independent…