Jerome v. Employment Security Department

Anita Jerome appeals the decision of the Superior Court affirming the final administrative decision of the Employment Security Department holding that she is hable for unemployment insurance tax contributions, interest and penalties. Jerome claims the Commissioner erred in finding that food product demonstrators doing business with her were employees and not independent contractors. We affirm.

Facts

Jerome was served an order and notice of assessment of $45,804.19 by the Employment Security Department covering the period, first quarter 1985 through the fourth quarter 1986. An administrative…