Wanatah Stone Co. v. Indiana Employment Sec. Bd.

— Appellants filed protest to assessments for delinquent contributions, interest and penalty allegedly due under the Indiana Employment Security Act. The proceeding was held before the Liability Referee of said board.

Two .cases were involved. The Indiana Employment Security Board issued notice to and demand for payment to each appellant. Objections to each assessment were made.

The issues were identical in each case and concerned the question whether “certain individual truck owners who contracted with appellants to haul stone and other commodities on a unit-haul basis were employees of the…