Foster v. Employment Security Commission

This proceeding was commenced by the Michigan employment security commission to recover employment security taxes.

The MESO now appeals a judgment of the circuit court reversing a decision of the employment security appeal board. The appeal board had found that individuals who “leased” and operated taxicabs owned by appellee Vern Foster rendered services in Foster’s “employment” within the meaning of § 42 of the Michigan employment security act (PA 1936 [Ex Sess], No 1 [MCLA, §421.42; Stat Ann 1960 Rev § 17.545]).

The written opinions of both the appeal board and the circuit judge stated that…