Pam's Carpet Service, Inc. v. Employment Division

Petitioner appeals from a referee’s decision that 11 persons who installed carpet and other products for petitioner over a two-year, nine-month period were petitioner’s employes, not independent contractors, and that therefore petitioner was liable for unemployment compensation taxes on the amounts paid to the installers during that period.

This case is before us for the fourth time. Its history illustrates the development of this area of the law and defines the issues now before us.

In March, 1978, a notice of deficiency assessment was served on petitioner, alleging that petitioner had failed…