In re the Claim of Langford

—Appeals from two decisions of the Unemployment Insurance Appeal Board, filed November 24, 1999, which, inter alia, ruled that Transportation Planning Company was liable for unemployment insurance contributions on remuneration paid to claimant and those similarly situated.

*805Transportation Planning Company operates a fleet of taxis which it assigns to various drivers. The company owns, maintains and insures the taxis which bear the company’s name. Drivers are required to sign a “lease” agreement indicating, inter alia, that they are independent contractors and are responsible for all Federal and…