In re Herzberg

— Appeal from a decision of the Unemployment Insurance Appeal Board, filed January 21, 1983, which held the employer liable for contributions on remuneration paid to claimant and all other persons who performed services under similar circumstances. The employer is a domestic corporation which sells mufflers and other auto parts to automobile repair shops, service stations and automobile dealers. Claimant responded to a newspaper advertisement for a sales manager and was retained by the employer pursuant to a contract which designated him as an independent contractor. Claimant was to receive a…