Legal Opinion

KYCO Services v. Department of Workforce Services

Court of Appeals of Utah

Decided September 7, 2018No. 20170273-CAPublishedCited by 2 opinions

Judge Ryan M. Harris authored this Opinion, in which Judges David N. Mortensen and Jill M. Pohlman concurred.

1Opinion of the Court

HARRIS, Judge:

¶ 1 As a general rule, employers must make unemployment insurance contributions for workers they employ. The Department of Workforce Services Board of Appeals (Board) determined that, for certain workers during certain pay periods, Kyco Services, LLC (Kyco) had failed to do so. Kyco seeks review of that determination in this court, and asserts that the workers in question were not its employees but, instead, were employed by a second company that it claims sometimes supplied Kyco with extra laborers for certain jobs. Because the evidence was sufficient to support the Board's…

2Cases cited12 opinions

  1. Tangren Family Trust v. Tangren Ex Rel. TangrenUtah Supreme Court · 2008
  2. Bennett v. HuishCourt of Appeals of Utah · 2007
  3. Boud v. SDNCO, INC.Utah Supreme Court · 2002
  4. Garrett v. EllisonUtah Supreme Court · 1937
  5. Prosper, Inc. v. Department of Workforce ServicesCourt of Appeals of Utah · 2007

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3Cited by2 opinions

  1. HealthBanc International v. Synergy WorldwideDistrict Court, D. Utah · 2019
  2. Li v. LewisDistrict Court, D. Utah · 2020

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