Lakeland Tool & Engineering, Inc. v. Engle

OPINION

RANDALL, Judge.

Relator seeks review of a determination that it was an “employer” for unemployment taxation purposes. We affirm.

FACTS

Relator Lakeland Tool and Engineering, Inc. (Lakeland) is a Minnesota corporation engaged in the business of designing and building plastic injection molds. Due to periodic fluctuations in its workload, Lake-land sometimes hires additional temporary workers.

In late December 1985, respondent Marvin Engle contacted Lakeland, looking for work. Lakeland was in need of temporary help, and the parties agreed Lakeland would hire Engle directly, without going…