Weber v. South Dakota Department of Labor, Unemployment Insurance Division

HENDERSON, Justice.

ACTION

A1 Weber, d/b/a A1 Weber Construction (appellant) appeals from an order of the trial court affirming the decision of the South Dakota Department of Labor, Unemployment Division (appellee), holding that appellant was liable for unemployment insurance taxes on certain “craftsmen.” We affirm.

PROCEDURAL HISTORY

On March 20,1980, the trial court entered a judgment herein determining that certain “craftsmen” working on the projects of appellant were not “employees” of appellant and therefore concluded that unemployment insurance tax was not due for the years 1973, 1974, and…