Wagner & Sons Construction, Inc. v. Pagels

SMITH, Judge.

Wagner & Sons Construction, Inc. seeks review of an order of the Industrial Commission which determined that it was liable to pay unemployment insurance taxes for a category of workers known as laborers. Wagner also seeks review of the Commission’s holding that neither the evidence nor the findings were sufficient to uphold the referee’s determination that carpenters and carpenters’ helpers (helpers) were within covered employment. We affirm the order with respect to the laborers. We dismiss the petition with respect to the carpenters and helpers because the Commission lacked…