The opinion of the court was delivered by
SCHROEDER, J.:
This appeal, authorized by G.S. 1949, 44-710b (c), is by the Labor Commissioner of the State of Kansas from a judgment of the district court of Montgomery County, Kansas, which reversed a decision of the State Labor Commissioner holding D.L. Warburton, d/b/a Deluxe Cab Company, to be a liable employer under the Kansas Employment Security Law. (G.S. 1949, 44-701, et seq., as amended.)
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