Stage Road Poultry Catchers v. Commonwealth, Department of Labor & Industry

OPINION BY

Judge BROBSON.

Petitioner Stage Road Poultry Catchers, a joint venture (Stage Road or the Joint Venture), petitions for review of a final decision and order of the Department of Labor and Industry (the Department) dated November 9, 2010, which denied the Joint Venture’s petition for reassessment of unemployment compensation tax assessed by the Department’s Office of Unemployment Compensation Tax Services (Tax Services). 1 We now reverse the Department’s order.

I. Background

At the outset, we begin by noting that the Joint Venture is organized pursuant to two agreements, the first…