Boily v. Commissioner of Economic Security

OPINION

COYNE, Justice.

On the petition of the Commissioner of Economic Security, we review a decision of the court of appeals reversing the commissioner’s determination that an employer-employee relationship existed between Boily and three dentists performing dental services at Boily’s clinic. We affirm the court of appeals’ conclusion that the three dentists are independent contractors rather than Boily’s employees, but we expressly reject both the court of appeals’ characterization of the commissioner’s decision as arbitrary and capricious and its further characterization of a 1988 tax audit…