Nelson v. Levy

OPINION

HALBROOKS, Judge.

Robert Levy, relator and owner of Majestic Tile & Stone, LLC, brings this cer-tiorari appeal to challenge the unemployment-law judge’s (ULJ) determination that Cary Nelson, respondent and owner of C. Nelson Tile Installation, LLC, was Majestic’s employee. Levy contends that Nelson was an independent contractor and that Majestic therefore does not owe unemployment taxes. Because we conclude that the ULJ erred as a matter of law by concluding that Nelson was Majestic’s employee, we reverse.

FACTS

Nelson installs tile for a living. Both Levy and Nelson worked at Mendota…