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CATHOLIC DIOCESE, ETC. v. LABOR & IND. REL. COM'N

No. WD 31780.

618 S.W.2d 676 (1981)

CATHOLIC DIOCESE OF KANSAS CITY-ST. JOSEPH, Respondent, v. LABOR AND INDUSTRIAL RELATIONS COMMISSION, and the Division of Employment Security, Appellant.

Missouri Court of Appeals, Western District.

On Motion for Rehearing and/or Transfer Denied June 30, 1981.

Attorney(s) appearing for the Case

Rick V. Morris, Jefferson City, for appellant.

Thomas Sullivan, Edward L. Fitzgerald, Robert S. Thedinger, Downey, Sullivan & Fitzgerald, Kansas City, for respondent.

Before PRITCHARD, P. J., and TURNAGE and CLARK, JJ.

Per Curiam On Motion for Rehearing and/or Transfer to Supreme Court Denied June 30, 1981.

TURNAGE, Judge.

A deputy in the Division of Employment Security of the Labor and Industrial Relations Commission determined administratively that the Catholic Diocese of Kansas City-St. Joseph became an employer subject to the payment of employment security taxes under Chapter 288, RSMo 1978. On appeal an appeals tribunal of...

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