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CAPITAL CARPET CLEANING AND DYE CO. v. MESC

Docket No. 80709.

143 Mich. App. 287 (1985)

372 N.W.2d 332

CAPITAL CARPET CLEANING AND DYE COMPANY, INC. v. EMPLOYMENT SECURITY COMMISSION

Michigan Court of Appeals.

Decided May 2, 1985.

Attorney(s) appearing for the Case

William G. Wolfram, for plaintiff.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and George M. Blaty, Assistant Attorney General, for defendant.

Before: WAHLS, P.J., and BRONSON and T.C. MEGARGLE, JJ.

PER CURIAM.

The issue in the instant case is whether or not certain carpet cleaners are employees of plaintiff, a carpet cleaning company operated out of the City of Ferndale, Oakland County, Michigan. It is plaintiff's position that the carpet cleaners are independent contractors. It is the defendant's position that the carpet cleaners are employees and that plaintiff must, therefore, pay employment security taxes based on "remunerations" made to these "employees...

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