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JOHANSON BROS. BLDRS. v. BD. OF REV. IND. COM.

No. 7393.

118 Utah 384 (1950)

222 P.2d 563

JOHANSON BROTHERS BUILDERS et al. v. BOARD OF REVIEW, INDUSTRIAL COMMISSION et al.

Supreme Court of Utah.

Rehearing denied, December 11, 1950.

Attorney(s) appearing for the Case

O.A. Tangren, Elliot Wight, Salt Lake City, for plaintiffs.

Clinton D. Vernon, Attorney General, Fred F. Dremann, Salt Lake City, for defendants.

LATIMER, Justice.

Petition to review a decision of the Board of Review, Industrial Commission of Utah, upholding a ruling of the Appeals Tribunal, Department of Employment Security, charging Johanson Brothers Builders and Carl F. Johanson with liability for unemployment contributions for the years 1947 and 1948. Petitioners contend that they were not employers within the provisions of the Utah Employment Security Act, and the amounts distributed to workers by them...

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