In re Gramercy Park Dental Services

Yesawich, Jr., J.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed April 28, 1989, which assessed Gramercy Park Dental Services, P. C. for additional unemployment insurance contributions.

On March 27, 1986, the Commissioner of Labor issued Gramercy Park Dental Services, P. C., which provides space, equipment and support services for dentists, a "Notice of Determination of Contributions Due” under Labor Law § 571. After a formal hearing, an Administrative Law Judge (hereinafter ALJ) found the dentists to be independent contractors and overturned the Commissioner’s…