In re the Claim of Cohen

In the Matter of the Claim of Craig A. Cohen, Respondent. Partymaster Productions, Inc., Appellant; Commissioner of Labor, Respondent. (And Another Related Claim.)

—Appeals from two decisions of the Unemployment Insurance Appeal Board, filed November 14, 1997, which, inter alia, assessed Partymaster Productions, Inc. for additional unemployment insurance contributions on remuneration paid to claimant and those similarly situated.

Upon review of the record, we find that there is substantial *881evidence to support the decisions of the Unemployment Insurance Appeal Board that Partymaster exercised…