HUME, Judge.
Division of Employment and Training, petitioner, seeks review of a final order of the Industrial Claim Appeals Office (Panel) which held that services performed by Grant L. Moen for Western Farm Bureau Life Insurance Company (Western) did not constitute employment for purposes of determining Western's liability for unemployment compensation tax. We affirm.
Moen performed services as an insurance agent for Western from May 1, 1985, through July...
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