State ex rel. Employment Security Commission v. Huckabee

WALKER, Judge.

This is the second appeal brought by the Employment Security Commission (the Commission) from a superior court’s reversal of the Commission’s decision that “loaders” engaged by appellee J. Walter Huckabee T/A Red Cartage (Red Cartage) to load trailers were employees for which Red Cartage owed unemployment taxes, penalties, and interest. The Commission assessed the unemployment taxes in September 1989 after it determined, pursuant to an investigation and audit, that the loaders were employees instead of independent contractors. Red Cartage protested the Commission’s assessment…