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MATTER OF PERDUE

47 A.D.3d 1139 (2008)

850 N.Y.S.2d 681

In the Matter of the Claim of JANET M. PERDUE, Respondent. ENVIRONMENTAL COMPLIANCE, INC., Appellant; COMMISSIONER OF LABOR, Respondent.

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

Decided January 24, 2008.

Rose, J.

Claimant conducted safety training sessions on behalf of Environmental Compliance, Inc. (hereinafter ECI) for two of its clients. After claimant resigned and she worked for another employer for a brief time, she applied for unemployment insurance benefits. An initial determination was issued finding that claimant was an employee of ECI and that ECI was liable for additional contributions based on remuneration paid to

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