Legal Opinion

Johanson Bros. Builders v. Board of Review, Industrial Commission

Utah Supreme Court

Decided October 3, 1950No. 7393PublishedCited by 2 opinions

1Opinion of the Court

LATIMER, Justice.

Petition to review a decision of the Board of Review, Industrial Commission of Utah, upholding a ruling of the Appeals Tribunal, Department of Employment Security, charging Johanson Brothers Builders and Carl F. Johanson with liability for unemployment contributions for the years 1947 and 1948. Petitioners contend that they were not employers within the provisions of the Utah Employment Security Act, and the amounts distributed to workers by them are not subject to unemployment contributions.

During the year 1946, Carl F. Johanson and one Robert Clayton were employed as mason…

2Cases cited7 opinions

  1. Creameries of America, Inc. v. Industrial CommissionUtah Supreme Court · 1940
  2. Fuller Brush Co. v. Industrial CommissionUtah Supreme Court · 1940
  3. Singer Sewing MacH. Co. v. Industrial CommissionUtah Supreme Court · 1943
  4. Globe Grain & Milling Co. v. Industrial CommissionUtah Supreme Court · 1939
  5. Northern Oil Co. v. Industrial CommissionUtah Supreme Court · 1943

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3Cited by2 opinions

  1. Strand v. CranneyUtah Supreme Court · 1980
  2. Johanson Bros. Builders v. Board of Review, Industrial CommissionUtah Supreme Court · 1950

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