Allen Co., Inc. v. Industrial Com'n of State

PIERCE, Judge.

Petitioner, the Allen Company, Inc., seeks review of a final order of the Industrial Commission which held it liable to pay unemployment compensation taxes for the benefit of Carol Mantle (claimant) and oth ers similarly situated. We affirm the order.

Petitioner is engaged in manufacturing various sporting goods articles, including gun cases and archery gloves, which it then sells to retail companies. Much of the work assembling the articles is performed by home sewers such as claimant. Petitioner provides the pre-cut materials and thread for the home sewers; however, they must…