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  5. 735 P.2d 889 (1986)
 

ALLEN CO., INC. v. INDUSTRIAL COM'N OF STATE

No. 86CA0186.

735 P.2d 889 (1986)

The ALLEN COMPANY, INC., Petitioner, v. The INDUSTRIAL COMMISSION OF the STATE of Colorado and Carol Mantle, Respondents.

Colorado Court of Appeals, Div. I.

Rehearing Denied December 24, 1986.

Certiorari Granted April 27, 1987.

Attorney(s) appearing for the Case

Damas and Smith, P.C., Daniel J. Collyar, Denver, for petitioner.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Aurora Ruiz-Hernandez, Asst. Atty. Gen., Mary Ann Whiteside, First Asst. Atty. Gen., Denver, for respondent Indus. Com'n.

No appearance for respondent Carol Mantle.

Certiorari Granted (Allen Company) April 27, 1987.

PIERCE, Judge.

Petitioner, the Allen Company, Inc., seeks review of a final order of the Industrial Commission which held it liable to pay unemployment compensation taxes for the benefit of Carol Mantle (claimant) and others similarly situated. We affirm the order.

Petitioner is engaged in manufacturing various sporting goods articles, including gun cases...

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