McCarthy, J.
Appeals (1) from decisions of the Unemployment Insurance Appeal Board, filed January 4, 2013, which ruled, among other things, that Just Energy Marketing Corporation was liable for unemployment insurance contributions based on remuneration paid to claimants and others similarly situated, and (2) from a decision of said Board, filed January 4, 2013, which ruled that claimant Chester J. Cohen was entitled to receive unemployment insurance benefits.
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