R. H. McManus Co. v. Employment Security Commission

Plaintiff is engaged in the business of excavation for underground piping or tunneling, requiring the hauling of dirt from the excavations. Plaintiff does not maintain its own trucks, and contracts with others to haul away the dirt. The trucks so used are not owned by the plaintiff. The truck owners carry their own insurance and the owners' names are printed on the side of the trucks. The owners of the trucks and their drivers were not carried on plaintiff’s payroll, and withholding, social *169security, or any other form of taxes, were’not deducted from the truckers’ charges.

Plaintiff paid $4.15…