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APPEAL OF HENDRICKSON'S HEALTH CARE

No. 16994.

462 N.W.2d 655 (1990)

In the Matter of the Appeal of HENDRICKSON'S HEALTH CARE SERVICE.

Supreme Court of South Dakota.

Decided November 14, 1990.

Attorney(s) appearing for the Case

Rory M. Barth of Lacey & Barth, Sioux Falls, for appellant.

Drew C. Johnson, Aberdeen, for appellee South Dakota Dept. of Labor.

WUEST, Justice.

Hendrickson's Home Health Care Service (HHCS) appeals an order of the circuit court which affirmed the determination of the South Dakota Department of Labor, Unemployment Insurance Division that HHCS was liable for unemployment insurance contributions. We affirm.

In an administrative appeal, we review the agency record in the same light as does the trial court. SDCL 1-26-37; In Matter of Application...

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