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In the Matter of BELLSON FLOORS, INC., Doing Business as E B FLOORS, Appellant. JOHN E. SWEENEY, as Commissioner of Labor, Respondent.

Bellson Floors, Inc. is engaged in the business of selling and installing floor-covering products. In furtherance of its business, Bellson retained "floor installers" to whom it gave assignments for the installation of floor covering purchased by its customers. The Unemployment Insurance Appeal Board ruled that the floor installers were Bellson's employees for whom it owed unemployment insurance contributions. We affirm. The record discloses that Bellson exercised a sufficient degree of direction and control over the work of its floor installers to support the Board's determination ( see, Matter of Rivera [State Line Delivery Serv. — Roberts], 69 N.Y.2d 679, 682, cert denied 481 U.S. 1049). Bellson gave work assignments to the installers and paid them by company check only after its customers had expressed satisfaction with the installation and had remitted payment to Bellson. If a customer expressed dissatisfaction with the installation work, Bellson would remedy the problem. While the installers were free to turn down assignments, they carried no business cards or other documents indicating independent contractor status nor did they independently advertise their services. We conclude that although the record might support a contrary ruling, there is nonetheless substantial evidence to support the Board's finding of an employment relationship ( see, Matter of Molinari [Kelly Roofing Siding Co. — Hudacs], 196 A.D.2d 922, lv denied 82 N.Y.2d 663; see generally, Matter of Concourse Ophthalmology Assocs. [Roberts], 60 N.Y.2d 734, 736).

Mikoll, J.P., White, Casey, Peters and Spain, JJ., concur. Ordered that the decision is affirmed, without costs.

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MATTER OF BELLSON FLOORS, INC
(May 1, 1997)