In re the Claim of Barnhart

Appeal from a decision of the Unemployment Insurance Appeal Board, filed July 29, 1991, which ruled that Manhattan Mortgage Company was liable for unemployment insurance contributions on remuneration paid to claimant.

Substantial evidence in the record exists to support the determination of the Unemployment Insurance Appeal Board that Manhattan Mortgage Company, a mortgage broker, exercised sufficient direction and control over claimant to establish his status as an employee (see, Matter of Cohen [Blinder, Robinson & Co. — Roberts], 112 AD2d 687, affd 67 NY2d 683; Matter of Kings Org. Assocs.…