The Unemployment Insurance Appeal Board has held that the respondent Palmer, and the other musicians in his band, were the employees of the appellant hotel corporation for the years, 1937, 1938 and 1939. These musicians were first employed by a contract which designated the appellant as the employer. A similar written contract was executed for the second year. Also in another written contract for the second year, prepared by the appellant, the appellant agreed to hire the orchestra. For the third year there was no written contract. There was also proof as to control by the appellant over the musicians in certain respects and the character of the music furnished by them. We cannot say that there is no substantial evidence to sustain the determination. Determination affirmed, with costs to the Industrial Commissioner. All concur.