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MO. DIV. OF EMP. SEC. v. LABOR & INDUS. REL.

No. WD 32884.

637 S.W.2d 315 (1982)

MISSOURI DIVISION OF EMPLOYMENT SECURITY, Appellant, v. LABOR AND INDUSTRIAL RELATIONS COMMISSION OF MISSOURI, and Feeney Construction Company, Koss Construction Company, Massman Construction, Penzel Construction Company, Inc., List & Clark Construction Company, J. A. Tobin Construction Company, Bowen Construction Company, Howard Construction Company, Knutson Construction Company, L. G. Barcus and Sons, Inc., Clarkson Construction Company, Kirkwood Contractors, Incorporated, Union Construction Company, Tri-City Construction Company, Zarah Quarries, Inc., Lead Belt Materials Company, Inc., Shawnee Construction, Inc., Delta Asphalt, Inc., General Contractors, Inc., Southeast Missouri Stone Company, Mo-Kan Paving, Inc., Central Bridge Company, Girardeau Contractors, Inc., Herzog Contracting Corporation, United Construction Company, Inc., Masters and Yount Construction Company, W. J. Menefee Construction Company, Respondents.

Missouri Court of Appeals, Western District.

July 6, 1982.

Attorney(s) appearing for the Case

Rick V. Morris, Chief Counsel, Div. Employment Sec., Jefferson City, for appellant.

Richard S. Brownlee, III, Duane E. Schreimann, Jefferson City, for respondents.

Before CLARK, P. J., and MANFORD and KENNEDY, JJ.

CLARK, Presiding Judge.

The issue in this case is the method for computation of contributions required to be made to the state unemployment insurance fund for the year 1980 and thereafter by the various employers/respondents. The appeals referee, the Labor and Industrial Relations Commission and the circuit court all found the computation to be in accordance with a formula advocated by the employers/respondents and the Division of Employment Security appeals. Affirmed...

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