Employment Division v. Edward Hines Lumber Co.

On December 6, 1973, the state Employment Division notified Edward Hines Lumber Co., respondent, of a deficiency assessment for unemployment compensation taxes. The deficiency was assessed for payments made to Homer Mosley and four other men during July 1-September 30, 1973. Edward Hines Lumber Co. (hereafter Hines) requested a hearing, contending that the five individuals were not employes of Hines during this period, but that Mosley was an independent contractor and the four other individuals were employed by him. The hearings referee held for Hines, and set aside the deficiency assessment.…