In re the Claim of Best

Appeal from a decision of the Unemployment Insurance Appeal Board, filed May 12, 2011, which ruled that Joseph A. Lusignan Jr. was liable for unemployment insurance contribu*1537tions based on remuneration paid to claimant and others similarly situated.

Joseph A. Lusignan Jr. performed services primarily as an installer of both commercial and residential flooring through contracts with both flooring stores and general contractors. When Lusignan would receive a contract for a job, he had a number of subcontractors, including claimant, that he would contact, give the particulars of the job, including…