DAY, J.
These are actions to review decisions to the Department of Industry, Labor and Human Relations. (DILHR). In each case DILHR affirmed decisions of the Appeal Tribunal which determined that certain individuals known as "catalog sales merchants" in the case of Sears, and as "catalog sales agents" in the case of Montgomery Ward (Ward) were employees within the meaning of sec. 108.02 (3), Stats., and that Sears and Ward were liable for past due and delinquent unemployment...
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