Gilbert v. Labor & Industry Review Commission

HIGGINBOTHAM, PJ.

¶ 1. Gary R. Gilbert appeals a decision of the Labor and Industry Review Commission (LIRC) that was affirmed by the circuit court, determining that Gilbert, d/b/a Gary Gilbert Construction, was liable for delinquent unemployment taxes with interest for calendar year 1999, the first two quarters of 2000 and the first two quarters of 2001. The two issues in this appeal are whether services performed during this period by four workers constituted employment in Wisconsin within the meaning of Wis. Stat. §§ 108.02(15)(b) and (d) (2005-06)1 rendering Gilbert a Wisconsin employer *731for…