Kurbatov v. Department of Labor & Industry
Commonwealth Court of Pennsylvania
1Opinion of the Court
OPINION BY
Judge SIMPSON.
In this appeal, Peter B. Kurbatov, d/b/a PBK Construction (PBK), asks whether the Department of Labor and Industry (Department) erred in denying its petition for reassessment (petition) of unemployment compensation taxes. The central issue is whether PBK’s workers are employees (for whose services unemployment compensation taxes are due) or independent contractors (for whose services taxes are not due). The Department concluded the workers were employees, and it assessed unemployment compensation taxes against PBK. Upon review, we affirm.
In December 2009, the Office of…
2Cases cited14 opinions
- Taylor v. Unemployment Compensation Board of ReviewSupreme Court of Pennsylvania · 1977
- Hammermill Paper Co. v. Rust Engineering Co.Supreme Court of Pennsylvania · 1968
- J. Miller Co. v. MixterCommonwealth Court of Pennsylvania · 1971
- Venango Newspapers v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 1993
- Beacon Flag Car Co. v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 2006
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3Cited by17 opinions
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- Clark v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 2015
- Osborne Associates, Inc. v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 2012
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