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WEBER v. SOUTH DAKOTA DEPARTMENT OF LABOR

No. 13132.

304 N.W.2d 420 (1981)

Al WEBER d/b/a Al Weber Construction, Appellee, v. SOUTH DAKOTA DEPARTMENT OF LABOR, UNEMPLOYMENT INSURANCE DIVISION, Appellant.

Supreme Court of South Dakota.

Decided April 15, 1981.

Attorney(s) appearing for the Case

Craig E. Smith, Gettysburg, for appellee.

Julie M. Johnson, Sp. Asst. Atty. Gen., Aberdeen, for appellant.

MORGAN, Justice.

The South Dakota Department of Labor (appellant) appealed to this court from the circuit court's determination that certain persons were independent contractors rather than employees of Al Weber, d/b/a Al Weber Construction (appellee). As a result of that determination, the circuit court denied appellant the right to withhold unemployment insurance tax from appellee. We reverse and remand to the circuit court so that it may review the case in accord...

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