Young v. Indiana Employment Security Board

The Indiana Employment Security Board made an assessment and demand against the appellants for contributions, interest and penalties for the years 1957, 1958, 1959 and 1960, for contributions due from appellants as an employer under the Employment Security Act. Appellants filed their protest to such assessment, and a hearing was held before the Liability Referee who determined that appellants were subject to such assessment under the Act, and from this ruling of the Referee the appellants appeal, assigning as error that such determination by the Referee was contrary to law.

To sustain their…