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In re Want Ad Digest, Inc.
Citations: 105 A.D.2d 895; 482 N.Y.S.2d 360; 1984 N.Y. App. Div. LEXIS 21016
Court: Appellate Division of the Supreme Court of the State of New York; October 31, 1984; New York; State Appellate Court
The Unemployment Insurance Appeal Board assessed Want Ad Digest, Inc. a sum of $3,930.77 for contributions due during the audit period from January 1, 1979, to December 31, 1981. Want Ad, which publishes a biweekly catalogue of advertisements for personal property, utilizes distributors who earn commissions based on sales and have exclusive accounts. The Administrative Law Judge found significant employer control over the distributors, including setting prices and requiring specific reporting formats. The board concluded that the distributors were employees of Want Ad, leading to the additional contributions assessment. Want Ad appealed, questioning the substantial evidence supporting the employee relationship determination. The appellate review highlighted that no universally applicable test exists for employer-employee relationships; each case depends on its unique facts. Key factors considered included the commission-based payment structure, lack of expense allowances, use of personal vehicles, and the distributors’ autonomy in route management and sales activities. The appellate court determined that the findings of the board regarding Want Ad's control were unsupported by substantial evidence, noting that the distributors operated independently. Consequently, the appellate court reversed the board's decision and remitted the matter for further proceedings consistent with this ruling.