Price County Telephone Co. v. Lord

The sole issue presented by this appeal is whether Virgil Lord was an employer within the definition of ch. 108, Stats., so as to be liable, rather than Price County Telephone Company, for the duly determined amounts of unemployment compensation contribution.

We are not concerned with the status of Lord as a claimant for unemployment compensation benefits. We are concerned with his status as a paying employer subject to liability for unemployment compensation contribution.

Our first resort must be to the statute pertaining to the matter in controversy, namely, sec. 108.02 (3), Stats., which…