In re Ted Is Back Corp.

— Appeal from a decision of the Unemployment Insurance Appeal Board, filed August 2,1983, which held the employer liable for unemployment insurance contributions of $6,079.83 for the audit period from January 1,1979 through September 30,1981 on remuneration paid to salespersons. H Petitioner appeals from a decision of the board finding that salespeople are employees rather than independent contractors. In determining whether an employer-employee relationship exists, evidence must be adduced establishing that petitioner exercises control over the results produced by its salespersons or the…