In re the Claim of Tyner

—Appeals *923from two decisions of the Unemployment Insurance Appeal Board, filed February 18, 1997, which, inter alia, ruled that Market Distribution Specialists, Inc. was liable for additional unemployment insurance contributions on remuneration paid to claimant and those similarly situated.

There is substantial evidence in the record to support the Unemployment Insurance Appeal Board’s conclusion that Market Distribution Specialists, Inc., a telephone directory distributor, exercised sufficient control over the services performed by claimant and others similarly situated as delivery persons to…