Bureau of Unemployment Compensation v. Franklin

In Bureau of Unemployment Comp. v. Matteo, supra (9 Ohio App. 2d 95), the Court of Appeals for Mahoning County held that, under the provisions of R. C. 4141.27, “an alleged employer may set up any defense he has, including the defense that he is not an employer within the meaning of the Unemployment Compensation Act and, therefore, not liable for the payment of the contributions assessed against him.”

Matteo was decided by the Court of Appeals on January 18, 1967. Thereafter, a motion to certify the record was overruled by this court on June 28, 1967 (case No. 40924). Effective December 31,…