In re the Claim of Sun

Appeal from a decision of the Unemployment Insurance Appeal Board, filed October 6, 2004, which, inter alia, ruled that Anuthep Benja-Athon M.D., P.C. was liable for unemployment insurance contributions on remuneration paid to claimant and others similarly situated.

*863Claimant worked as a licensed massage therapist for Anuthep Benja-Athon M.D., P.C. (hereinafter Benja-Athon), a medical practice specializing in rehabilitation and pain management. When his employment ended, he applied for unemployment insurance benefits. Following various proceedings, the Unemployment Insurance Appeal Board ruled…