Daw's Critical Care Registry, Inc. v. Department of Labor

In this case concerning contested assessments of unemployment tax, the only issue is whether there is an employer-employee relationship between the plaintiff, Daw’s Critical Care Registry, Inc., and the state licensed nurses that it refers to various medical facilities throughout the state. The defendant, the department of labor, employment security division, determined in an administrative ruling that the plaintiff should be characterized as an employer paying taxable wages within the meaning of General Statutes § 31-222 (a) (1) (B),1 and should, therefore, be *101assessed unemployment tax. The…