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In re Myron Goldstein, R.P.T., P. C.
Citations: 61 N.Y.2d 937; 463 N.E.2d 370; 474 N.Y.S.2d 969; 1984 N.Y. LEXIS 4174
Court: New York Court of Appeals; March 19, 1984; New York; State Supreme Court
The Appellate Division's order is affirmed, with costs. The court recognizes that the nature of professional services, specifically physiotherapy, entails distinct ethical and professional responsibilities that limit the control exerted over those services compared to other personal services. Substantial evidence supports the Unemployment Insurance Appeal Board's determination that the registered physical therapists in this case were employees rather than independent contractors. Myron Goldstein, a physical therapist, established a professional corporation to manage patient overflow while allowing therapists to treat their own patients. Referrals to Goldstein or the corporation resulted in assignments to individual therapists by clerical staff, who managed billing and payment processes. Therapists received a fixed weekly payment for treating patients outside their own clientele. The corporation provided necessary facilities and covered maintenance expenses. The Appeal Board's conclusion that the therapists were employees under the Unemployment Insurance Law is therefore justified. The decision was unanimous among the judges listed.