Virginia Employment Commission v. Peninsula Emergency Physicians, Inc.

Opinion

HODGES, J.

The issue in this appeal is whether the trial court improperly reversed a decision by the Virginia Employment Commission (the Commission) finding Peninsula Emergency Physicians, Inc. (P.E.P.) liable for unemployment taxes on remuneration paid to doctors under contract with P.E.P. The Commission contends the only question before the trial court was whether there was credible evidence from which the Commission could determine that P.E.P. was an “employer” within the statutory definition. The Commission notes that, while it had the initial burden of proving that doctors under…