Barge v. Industrial Claim Appeals Office

Opinion by

Judge ROY.

Arthur L. Barge, Jr., d/b/a TBT Agency, seeks review of a final order of the Industrial Claim Appeals Panel which determined that the performance of services by Guy W. Du-fort and other similarly-situated musicians constituted “employment” for unemployment compensation tax liability purposes and held him liable for payment. We affirm.

Barge is a vocalist and trumpet player. He performs with and leads a band organized in 1987 known as the “Big Chill,” consisting of seven to twelve musicians depending on the engagement. The band plays at dances, weddings, and other special…