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TURNER TRANSP. v. INDIANA EMPLOYMENT SEC. BD.

No. 2-482A119.

448 N.E.2d 300 (1983)

TURNER TRANSPORTATION, Inc., Employer-Appellant, v. THE INDIANA EMPLOYMENT SECURITY BOARD, Members: Max Wright, Richard O. Ristine, Raymond L. Buchanan, Jr., William H. Andrews, Jr., John Hammond, III, ex Officio Secretary to the Board, and William E. Matheny, Liability Referee, Appellees.

Court of Appeals of Indiana, Fourth District.

March 17, 1983.

Attorney(s) appearing for the Case

Bruce A. Hewetson, Donovan, Emery & Hewetson, Bedford, for employer-appellant.

Linley E. Pearson, Atty. Gen., Gerald A. Coraz, Deputy Atty. Gen., Indianapolis, for appellees.

MEMORANDUM DECISION

YOUNG, Presiding Judge.

Turner Transportation, Inc. (Turner) appeals the decision of a liability referee for the Indiana Employment Security Division that drivers hired by Turner were "employees" under Ind. Code 22-4-8-1, and that Turner thus owed unemployment taxes demanded by the Division. Turner raises three issues:

1. Whether the decision of the liability referee is contrary to law. 2. Whether an earlier decision...

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