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MATTER OF FOSTER

293 A.D.2d 848 (2002)

740 N.Y.S.2d 520

In the Matter of the Claim of GEORGE D. FOSTER, Respondent. PETER A. TACY, JR., Doing Business as ASSOCIATED MORTGAGE CONSULTANTS, Appellant; COMMISSIONER OF LABOR, Respondent.

Appellate Division of the Supreme Court of the State of New York, Third Department.

Decided April 11, 2002.

Carpinello, J.

Citing evidence in the record which would support the conclusion that claimant and other mortgage consultants who work for Peter A. Tacy, Jr., a licensed mortgage broker, are independent contractors, Tacy contends that the Unemployment Insurance Appeal Board erred in concluding that they are employees. However, the record also contains evidence of Tacy's control over claimant and others similarly situated. For example, there

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