Larson v. Labor & Industry Review Commission

The issue is whether seven individuals working as members of a film production and editing crew were David E. Larson's employees under § 108.02(12), Stats., which defines "employe" for unemployment tax purposes. We hold that Larson met his burden under § 108.02(12)(b) of showing: (1) that the seven individuals were free from his control or direction and (2) that such services were performed by the individuals in their independently established businesses in which they were customarily engaged. Therefore, we affirm the circuit court determination that the seven individuals were not employees…