Stearns-Hotzfield v. Farmers Insurance Exchange

OPINION

WOZNIAK, Judge.

Farmers Insurance Exchange (Farmers) appeals from a decision of the Commissioner of Economic Security determining it to be an employer and responsible for the payment of unemployment taxes and for compliance with the administrative reporting requirements. We reverse.

FACTS

This employer liability action arises out of a claim for unemployment benefits by claimant-respondent Marie C. Stearns-Hotz-field. In September of 1981, claimant was hired by Colleen Roder to provide in-home nursing care to Roder, a Minnesota resident whose involvement in a Michigan automobile accident…