Koza v. New Jersey Department of Labor

The opinion of the court was delivered by

DREIER, P.J.A.D.

Petitioner, Jack Koza, appeals for a second time from a final decision of the New Jersey Department of Labor holding that petitioner was responsible for unemployment compensation payments for twenty-two of the twenty-four persons alleged by the Department to have been his employees when he was leader of a band called “Trieste” between 1985 and 1989. In the earlier appeal in this matter, reported at 282 N.J.Super. 560, 660 A.2d 1231 (App.Div.1995), we determined that petitioner had satisfied parts A and B of the “ABC test,” N.J.S.A.…