AC&C Dogs, LLC v. New Jersey Department of Labor

The opinion of the court was delivered by

WEFING, J.A.D.

AC&C Dogs, LLC and AC&C Dogs, Inc. (AC&C)1 appeal from a final administrative action of the Commissioner of Labor finding them liable for the payment of certain unemployment taxes. After a careful review of the entire record in this matter, we reverse.

The record that was created in this matter is somewhat spare. The contested issue was responsibility for payment of these taxes. There was no dispute as to amount. The Department of Labor presented one witness, Richard Simmons, an auditor; large portions of his testimony consisted of reading…