Matter of Mnorx, Inc.

I cannot concur in the determination *987reached by the majority that there is in this record substantial evidence to support the determination by the Unemployment Insurance Board that the musicians, payment to whom served as the basis for the disputed assessments, were employees of appellants. Recognizing, as I do, that an appellate court may upset a determination by the appeal board only if it may be said, as a matter of law, that a contrary determination is required by the record (Matter of Sierant [Catherwood— Gen. Mills], 24 NY2d 675', 679), examination of the record here convinces me that…