UNEMP. INS. TAX CONTRIB. v. FRIEDRICHS

No. 88-131.

760 P.2d 93 (1988)

In the Matter of UNEMPLOYMENT INSURANCE TAX CONTRIBUTION, PIONEER BASEBALL LEAGUE, Employer and Appellant, v. James FRIEDRICHS, Claimant and Respondent.

Supreme Court of Montana.

Decided August 23, 1988.

Rehearing Denied September 22, 1988.


Attorney(s) appearing for the Case

Richard J. Carstensen, Billings, for employer and appellant.

Melanie A. Symons, Dept. of Labor & Industry, Helena, for claimant and respondent.


McDONOUGH, Justice.

Pioneer Baseball League (the League) appeals from the order of the District Court of the Thirteenth Judicial District, Yellowstone County. The order affirmed the decision of the Board of Labor Appeals that the $300 per month plus expense allowance paid to League umpires constitutes employment subject to the unemployment insurance law. We affirm.

The League presents two issues for our review:

1. What is the burden of proof for determining...

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