In re Garwin Industries, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed December 19, 1990, which assessed Garwin Industries, Inc. for additional unemployment insurance contributions.

Initially, we note that this is a case where professional work is involved. Thus, although generally the degree of control exercised is the primary factor in determining whether an employee relationship exists, the type of services performed herein do not lend themselves to close supervision or control (see, Matter of Cameryn Entertainment Co. [Hartnett], 174 AD2d 859; Matter of Doktor Hair [Hartnett], 142 AD2d…