Capital Carpet Cleaning & Dye Co. v. Employment Security Commission

Per Curiam:.

The issue in the instant case is whether or not certain carpet cleaners are employees of plaintiff, a carpet cleaning company operated out of the City of Ferndale, Oakland County, Michigan. It is plaintiff’s position that the carpet cleaners are independent contractors. It is the defendant’s position that the carpet cleaners are employees and that plaintiff must, therefore, pay employment security taxes based on "remunerations” made to these "employees”.

On January 30, 1980, the Michigan Employment Security Commission issued a redetermination finding that certain carpet cleaners…