OPINION
FORSBERG, Judge.
This matter was first heard by a Department referee on December 16, 1982, based upon an appeal by respondents from a determination that their services for relator Walco Leasing did not constitute covered "employment" under the Minnesota Economic Security laws. The referee issued a decision in favor of respondents, and Walco Leasing appealed to a Commissioner's representative, who remanded for further evidence, due to the fact that...
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