GIBSON, Justice.
Plaintiff, a vinyl and aluminum subcontractor, appeals the decision of the Employment Security Board (Board) assessing him unemployment taxes and interest. We affirm.
Plaintiff retained the services of a number of individuals to apply wooden siding to a series of condominiums. Plaintiff contends that he should not be held liable for unemployment taxes for these individuals because he did not hire them as employees, but as independent subcontractors...
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