MEMORANDUM OPINION
JOHNSON, J.
The question presented is whether the petitioner, City Cab of Manchester, Inc. d/b/a Town & Country Taxi (City Cab), must secure workers' compensation for its taxi drivers. A New Hampshire Department of Labor hearing officer answered in the affirmative, finding the drivers to be employees of City Cab, not independent contractors. See RSA 281-A:5 (Supp. 1993). We affirm.
We are treating City Cab's appeal as...
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