Catholic Diocese of Kansas City-St. Joseph v. Labor & Industrial Relations Commission

TURNAGE, Judge.

A deputy in the Division of Employment Security of the Labor and Industrial Relations Commission determined administratively that the Catholic Diocese of Kansas City-St. Joseph became an employer subject to the payment of employment security taxes under Chapter 288, RSMo 1978. On ap*677peal an appeals tribunal of the Division affirmed that finding. A further appeal to the Labor and Industrial Relations Commission again resulted in affirmance of the deputy’s determination. On appeal to the circuit court the Commission’s decision was reversed and the Commission has appealed.

The…