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WAGNER & SONS CONST., INC. v. PAGELS

No. 85CA0321.

720 P.2d 987 (1986)

WAGNER & SONS CONSTRUCTION, INC., Petitioner, v. Phillip M. PAGELS and the Industrial Commission of the State of Colorado, Respondents.

Colorado Court of Appeals, Div. II.

Rehearing Denied March 13, 1986.

Certiorari Denied June 2, 1986.

Attorney(s) appearing for the Case

Joyner & Fewson, P.C., George V. Fewson, Boulder, for petitioner.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Kathryn J. Aragon, Asst. Atty. Gen., Denver, for respondent Industrial Com'n.

No appearance for respondent Phillip M. Pagels.

SMITH, Judge.

Wagner & Sons Construction, Inc. seeks review of an order of the Industrial Commission which determined that it was liable to pay unemployment insurance taxes for a category of workers known as laborers. Wagner also seeks review of the Commission's holding that neither the evidence nor the findings were sufficient to uphold the referee's determination that carpenters and carpenters' helpers (helpers) were within

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