Tanner v. Brooks

Carley, Chief Judge.

Appellee Jerry Brooks is the owner and operator of a business which provides janitorial services for commercial buildings. Nathan Charlton is one of the individuals who was hired by appellee to perform the actual janitorial work. When Charlton filed a claim for unemployment compensation benefits, he listed appellee as his most recent employer. A “field and wage investigation” led to the determination that, although Charlton was a covered employee under the Employment Security Law, appellee had paid no unemployment compensation taxes on the wages that he had paid to…