Appellate Division of the Supreme Court of the State of New York October 16, 1997 (In re the Claim of Smith)

Appeal from a decision of the Unemployment Insurance Appeal Board, filed June 21, 1996, which assessed Ronald Henrikson for additional unemployment insurance contributions on remuneration paid to claimant and those similarly situated.

Ronald Henrikson was a subcontractor engaged in the business of installing dry wall in residential buildings.