Salt Lake Transportation Co. v. Board of Review of the Industrial Commission

WADE, Justice.

Appeal from a decision of the Board of Review of the Industrial Commission finding that the Salt Lake Transportation Company was the employer of drivers of taxicabs leased by it to such drivers, and ■that it was, therefore, liable for payment ■of unemployment compensation taxes based on the earnings of these drivers.

The facts are that the Salt Lake Transportation Company, whom we shall hereafter refer to as plaintiff, is the owner ■of nontransferable franchises from the Utah Public Service Commission and from Salt Lake City to operate taxicabs known ■as Yellow Cabs. On March 1,…