Tucker v. Labor & Industrial Relations Commission

TURNAGE, Judge.

James Guy Tucker was assessed for contributions, interest, and penalties by the Division of Employment Security. His appeal was denied at the administrative level and also by the circuit court. On this appeal Tucker contends that the assessment *38was improper because the persons the Division found to be his employees are not properly classified as employees under the law. Affirmed.

In July, 1988, a deputy in the Division determined pursuant to § 288.130.3, RSMo Supp.1988, that certain individuals and others similarly situated performed services and employment on behalf of Tucker.…