Brothers Construction Co. v. Viriginia Employment Commission

BENTON, Judge.

Brothers Construction Company, Inc. contends the circuit court judge erred in upholding the Virginia Employment Commission’s ruling that Brothers was not exempt from the payment of unemployment insurance taxes on the remunerations paid to its siding installers. See Code § 60.2-212(C). We affirm the judgment because the evidence supports the commission’s findings of facts and conclusions of law that (1) services were performed by individuals for remuneration, (2) the installers were not free from Brothers’ direction and control, (3) the services were not performed outside all of…