DAVID M. GLOVER, Judge.
TNT Cable Contractors, Inc., appeals from the Board of Review's decision that the services performed by Chris Singleton (see companion case of this date) and other similarly situated TNT workers are subject to the payment of unemployment-insurance taxes. TNT challenges the Board's decision, contending that Singleton and all other similarly situated workers perform services for TNT as independent contractors, not as employees. We affirm.
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