Burns v. Labor & Industrial Relations Commission

HOLSTEIN, Judge.

Danny Burns, doing business as Elite Rooftops (hereinafter Burns), appealed from a judgment of the circuit court affirming a decision of the Labor and Industrial Relations Commission (hereinafter Commission), which affirmed a decision by the Division of Employment Security. That decision found Burns to be an employer of thirty-one individuals and, therefore, subject to payment of employment security taxes for 1987 and 1988. Burns claims there is no substantial evidence to support the determination that the individuals involved performed services for wages while in Burns’…