S.E.A. Trucking v. Dept. of Labor

This is an appeal from a Fourth Judicial District Court, Missoula County, order on a petition for judicial review, affirming the Board of Labor Appeals’ decision that SEA’s base of operations has been in Missoula, Montana, since June of 1988, and hence, SEA should have been reporting its employees’ wages to the State of Montana for the purpose of unemployment insurance. We affirm.

The sole issue on appeal is whether the District Court correctly affirmed the Board of Labor Appeals’ decision that SEA’s base of operations was in Missoula, Montana, and therefore, the corporation should have been…