Souder v. Indiana Employment Security Board

STATON, Judge.

J. L. Souder, a licensed chiropractor, was assessed a contribution to the employment security fund as an employing unit under the Employment Security Act by the Employment Security Board. After Souder protested the Board’s decision, the assessment was affirmed by the Liability Referee. On appeal, Souder assigns as error the following issue:1

Was Souder an “employing unit” under Ind.Code 22-4-6-1?

We affirm.

I

Contribution Liability

After graduating from high school, Shari Myers worked as a receptionist-typist in Souder’s office from March until August, 1979. Before Myers began…