In re the Claims of Bull

White, J. (dissenting).

I diverge from the majority’s analysis insofar as it finds that the holding of Matter of Field Delivery Serv. (Roberts) (66 NY2d 516) is not applicable to this case. As alluded to by the majority, in 1987, under essentially the same facts as herein, an Administrative Law Judge concluded that an employer-employee relationship had not been established between J.A. Yansick Lumber Company, Inc. and a timber crew member. As this decision was not appealed, and as the Unemployment Insurance Appeal Board did not modify or rescind it, it is considered final and deemed the…