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JOHNSON v. DEPT. OF LABOR & INDUSTRY

No. 89-281.

783 P.2d 1355 (1989)

Joe JOHNSON, Petitioner and Appellant, v. MONTANA DEPARTMENT OF LABOR & INDUSTRY, Respondent and Respondent.

Supreme Court of Montana.

Decided December 19, 1989.

Attorney(s) appearing for the Case

Larsen & Neill, Kenneth R. Neill, Great Falls, for petitioner and appellant.

Claren Neal, Dept. of Labor & Industry, Helena, for respondent and respondent.

HARRISON, Justice.

Joe Johnson, a Great Falls homeowner, appeals the decision of the District Court confirming a holding by the Board of Labor Appeals. The decision upheld a finding that a carpenter who had worked on the remodeling of Johnson's home was his employee and Johnson therefore owed unemployment insurance tax on the employee's wages. We reverse.

Only one issue is presented:

Did the District Court err when it found that there was substantial...

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