Grant

Appellant Max Grant appeals from a judgment .of the trial court upholding an Unemployment Insurance Appeals Board determination that Grant was an employer of newspaper carriers, therefore within the contemplation of the California Unemployment Insurance Code. As such he was not entitled to a refund of contributions, penalties and interest paid under protest on behalf of the employees into the Unemployment Insurance Fund. Grant asserts two propositions: (1) That the disputed individuals involved were independent contractors rather than employees, and (2) even if they were employees, he was nevertheless exempt from unemployment insurance contributions under Unemployment Insurance Code section 649, subdivision (b). On appeal, the findings of the trier of fact will not be disturbed if supported by substantial evidence in the record. Accordingly, the question is whether or not there is substantial evidence to support the agency’s and trial court’s findings of a non exempt employment relationship. We find there is.

I

Facts

During the period in question, Grant was doing business in California with the exclusive right to distribute the Los Angeles Times in a specified…