Sanders v. Oklahoma Employment Security Commission

HODGES, Justice.

For the year 1963, Everett Sanders was assessed unemployment taxes for employer’s contribution by the Oklahoma Employment Security Commission. From an adverse ruling by the district court, which af firmed the findings and assessment of the Commission, Sanders appeals.

Sanders is the owner and operator of three barber shops in Tulsa, Oklahoma. The three shops are staffed with nine barbers. The relationship of the individual barbers to Sanders determines the legality of the assessment by the Commission. Sanders contends that each barber is engaged in an independent trade or…