Kilgore Group, Inc. v. South Carolina Employment Security Commission

Toal, Justice:

This is an appeal of an administrative ruling by the Employment Security Commission finding the temporary workers of the appellant, Kilgore Group, were employees and not independent contractors during the year of 1987. We affirm.

FACTS

During the applicable time period, the appellant, Kilgore Group Inc. (hereinafter “Kilgore”), was in the business of supplying temporary workers. Following an audit by the Employment Security Commission’s Field Services assessing Kilgore $97,193.27 in employment taxes for the year 1987, Kilgore sought administrative review.

At the administrative…