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STURGILL v. BARNES

300 S.W.2d 574 (1957)

Mrs. Ervin STURGILL et al., d/b/a S. & A. Coal Company, Appellants, v. V. E. BARNES et al., Members Comprising the Kentucky Unemployment Insurance Commission, Appellees.

Court of Appeals of Kentucky.

March 29, 1957.

Attorney(s) appearing for the Case

Hazelrigg & Cox and R. Vincent Goodlett, Frankfort, for appellants.

Paul E. Tierney, Dept. of Economic Security, Frankfort, for appellees.

CULLEN, Commissioner.

By an order of the Kentucky Unemployment Insurance Commission, unemployment taxes in the amount of $3,027.50, plus interest and penalties, were assessed against Mrs. Ervin Sturgill and Mrs. Melvin Adams, doing business as S. & A. Coal Company. The assessment was based upon a finding that four groups of coal miners, with whom the coal company had mining contracts in 1950 and 1951, were actually employes of the coal company, rather than independent...

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