John L. King v. State, Dept. of Employment

1985 Opinion No. 166, filed on December 6, 1985, is hereby withdrawn and this opinion is substituted therefor.

BAKES, Justice.

A professional service corporation, John L. King, P.A., appeals a decision of the Industrial Commission holding that services performed by John L. King, an attorney, for the professional service corporation were “covered employment” and therefore subject to employment security tax. The commission’s conclusion was based on its finding that Mr. King was an employee of the corporation and thus not engaged in an independent “trade, occupation, profession, or business.” I.C.…