In re the Claim of Friman

Appeal from four decisions of the Unemployment Insurance Appeal Board, filed October 21, 2008, which, among other things, ruled the employer liable for unemployment insurance contributions on remuneration paid to claimant and those similarly situated.

Claimant, an attorney, worked at a newly formed law firm in 2006. After his relationship with the law firm ended, claimant applied for unemployment insurance benefits. Extensive hearings were conducted, and the Unemployment Insurance Appeal Board ultimately determined that claimant was an employee rather than a partner of the law firm, although…