NEY, Judge.
Racon Construction Company and Safeco Insurance Company (petitioners) seek review of an order of the Industrial Claim Appeals Office (Panel) which held that there was sufficient evidence in the record from which to find that petitioners were liable for a penalty pursuant to § 8-53-102(2), C.R.S. (1986 Repl.Vol. 3B). Steven L. Copeland (claimant) also seeks review of the Panel's order determining that Racon, his employer, was not individually liable...
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