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HILLDRUP TRANSFER & STORAGE v. STATE, DEPT. OF LABOR AND EMPLOYMENT SEC.

No. 82-1592.

447 So.2d 414 (1984)

HILLDRUP TRANSFER & STORAGE OF NEW SMYRNA BEACH, INC., Appellant, v. STATE of Florida, DEPARTMENT OF LABOR AND EMPLOYMENT SECURITY, DIVISION OF EMPLOYMENT, Appellee.

District Court of Appeal of Florida, Fifth District.

March 22, 1984.

Attorney(s) appearing for the Case

Charles M. Rand and Thomas C. Garwood, Jr., of Akerman, Senterfitt & Eidson, Orlando, for appellant.

Geri M. Atkinson-Hazelton, Tallahassee, for amicus curiae Associated Industries of Florida, Inc.

Alex D. Littlefield, Jr., Tallahassee, for appellee.

FRANK D. UPCHURCH, Jr., Judge.

Hilldrup Transfer & Storage of New Smyrna Beach, Inc., appeals from a determination by the State of Florida's Division of Employment Security that two kinds of truck drivers performing work in Hilldrup's interstate moving business are in its employment within the meaning of section 443.036(17), Florida Statutes (1981),1 and therefore, Hilldrup is subject to the state unemployment tax. If the truck drivers...

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