Barney v. Department of Employment Security

DURHAM, Justice:

The plaintiff, Terry Barney dba Terry Barney Drywall (“Barney”), appeals from a decision of the Board of Review holding that certain individuals hired to perform services were in Barney’s employ and that Barney is therefore liable for contributions to the unemployment compensation fund. We reverse.

This action results from a Department of Employment Security field audit of the Barney operation covering the period Janu*1274ary 1, 1979, through September 30, 1982. The audit resulted in a conclusion that services performed by certain nailers and finishers constituted employment and…