Shuler v. Tri-County Electric Co-Op, Inc.

In this case, we granted a writ of certiorari to review the court of appeals’ decision affirming the denial of workers’ compensation benefits to Frederick D. Shuler (Petitioner). We affirm.

Facts/Procedural Background

Petitioner was a member of the Board of Trustees of Tri-County Electric Co-op (Tri-County). As a trustee, Petitioner routinely received per diem allowances, reimbursement for expenses, and other benefits from Tri-County, as authorized by the Electric Cooperative Act and Tri-County’s bylaws. Tri-County reported these payments as “Nonemployee Compensation” on 1099 tax forms, and…