In re Niagara Emergency Physicians Group, P. C.

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed January 2, 1990, which assessed Niagara Emergency Physicians Group, P. C. for additional unemployment insurance contributions.

The record supports the conclusion that the physicians engaged by Niagara Emergency Physicians Group, P. C. (hereinafter NEPG) were its employees and not independent contractors. Where, as here, professional services are involved and there is an absence of direct control, an employment relationship can be found where there is "substantial evidence of control over important aspects of the services…