Westwood Construction Co. v. Board of Review

Appellant, Westwood Construction Company, has appealed a judgment of the Franklin County Court of Common Pleas affirming a determination of the Board of Review, Ohio Bureau of Employment Services, that appellant, holder of a D-l liquor permit, was the “employer,” for unemployment tax purposes, of individuals employed by Myron, Inc. and Hazel-O, Inc. in a bar and restaurant operated by them, under appellant’s permit, at the location specified in the liquor license.

Appellant has filed the following assignment of error:

“The Franklin County Court of Common Pleas, erred in upholding the Board of…