In re Westchester Reporting Service, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed March 30, 1977, which held that the payroll for certain classes of employees was subject to unemployment insurance contributions. The sole evidence in this proceeding as to the status of the subject employees as independent contractors or employees within the meaning of the Unemployment Insurance Law consists of evidence submitted by the employer. It is well established that "resolution of the status of an employee as an independent contractor or as an employee entitled to benefits is generally a factual issue for the…