In re the Claim of Kloss

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed July 22, 1994, which ruled that claimant was entitled to receive unemployment insurance benefits.

Claimant, a massage therapist, worked at a health spa operated by Greater Saratoga Corporation (hereinafter GSC). She was found by the Board to be an employee of GSC and, therefore, entitled to receive unemployment insurance benefits. GSC argues that claimant was an independent contractor and that the Board’s finding to the contrary is not supported by substantial evidence. We disagree. The evidence established that GSC,…