Before any testimony was taken, it was stipulated between DILHR and Star Line, on the record, that the amount of unemployment tax delinquency stated in the initial determination and audit report of August 3, 1976, was correct for the period January 1, 1975, through March 31, 1976, if it was ultimately decided that the contract truck drivers who performed services for Star Line were to be considered employees for purposes of the Unemployment Compensation Act (ch. The commission order of January 9, 1978, was amended on January 25, 1978, to correct a technical error in the language.Ī hearing was held on July 10, 1978, before an examiner, acting as a deputy of the Labor and Industry Review Commission. 108.09(6)(d), Stats, the commission ordered on January 9, 1978, that its previous decision of July 28, 1977, be set aside and that testimony be taken before a hearing examiner, acting as a deputy for the commission, with respect to the merits of the case. Accordingly, pursuant to authority granted in sec. It subsequently came to the attention of the commission that no appeal tribunal hearing had ever been held or scheduled in response to Star Line's timely request for a hearing relative to the matters in the audit report issued on April 30, 1976. On July 28, 1977, the Labor and Industry Review Commission affirmed the decision of the appeal tribunal which had dismissed Star Line's untimely request for a hearing regarding the initial determination and audit report dated August 3, 1976. Subsequently, Star Line filed a timely petition for review by the Labor and Industry Review Commission under sec. Accordingly, on September 20, 1976, a decision was issued by the appeal tribunal dismissing Star Line's request for a hearing regarding the June 28, 1976, initial determination. On August 25, 1976, Star Line filed a request for a hearing which was untimely because it was not filed within the 20 days prescribed by sec. On August 3, 1976, DILHR mailed an initial determination, adopting and incorporating by reference an audit report which assessed Star Line for delinquent unemployment contributions (taxes), late filing penalties, and interest for all of 1975 and the first quarter of 1976, for a total amount of $7,830.89. On June 28, 1976, DILHR conducted an audit of Star Line's employment records for the period January 1, 1975, through March 31, 1976. Thereafter, on May 17, 1976, Star Line filed a timely requestįor a hearing in accordance with sec. 108.21(2), Stats., 4 DILHR mailed an audit report to Star Line which informed Star Line that unemployment compensation contributions (taxes), along with late filing penalties and interest, were then due for the second, third and fourth quarters of 1975 in the amount of $4,586.12. On February 16, 1976, DILHR conducted an audit of Star Line Trucking Corporation's (Star Line) employment records for the period January 1, 1975, through December 31, 1975, pursuant to its authority under sec. (3) If the court finds the truck operators were petitioner's employees, was there any error by the Department of Industry, Labor and Human Relations (DILHR) or the Labor and Industry Review Commission (LIRC) in determining the proper amount of unemployment compensation tax to be assessed to the petitioner? (2) Is the commission's decision supported by credible and substantial evidence on the record as a whole? 108.02(3)(a) and (b), Stats., 2 and therefore create an employer-employee relationship for purposes of unemployment compensation? PSC 60.03(2) 1 by itself determine the control necessary to defeat the employee exemption under sec. (1) Does the equipment lease clause mandated by Wisconsin Administrative Code sec. Flygt and DeWitt, Sundby, Huggett & Schumacher, S.C., Madison, amicus curiae for Wisconsin Motor Carriers Association. Mantyh, Milwaukee, argued, for plaintiff-petitioner Honeck, Mantyh & Arndt, Milwaukee, on brief. 325 N.W.2d 872 109 Wis.2d 266 STAR LINE TRUCKING CORPORATION, Plaintiff-Respondent-Petitioner,ĭEPARTMENT OF INDUSTRY, LABOR AND HUMAN RELATIONS,ĭefendant-Appellant.
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