CHIPMAN, Judge.
This appeal is from a decision of the Industrial Board of Indiana which found Indiana Bell Telephone Company, Inc. (Bell) secondarily liable for statutory benefits payable to Lloyd C. Owens, an employee of Jim Turner Co., Inc. On appeal, Bell argues there was insufficient evidence to support a finding that Bell ever contracted with Jim Turner Co., Inc., and therefore, the decision of the Board was contrary to law.
Reversed and remanded.
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