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RICHARDS v. DIVISION OF EMPLOYMENT

No. 89CA1570.

801 P.2d 22 (1990)

Gregg RICHARDS, Petitioner, v. DIVISION OF EMPLOYMENT AND TRAINING and the Industrial Claim Appeals Office of the State of Colorado, Respondents.

Colorado Court of Appeals, Div. II.

October 25, 1990.

Attorney(s) appearing for the Case

Martin, McAllister & Murphy, P.C., Barry Boughman, Denver, for petitioner.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Jill M.M. Gallet and Tony Arguello, Asst. Attys. Gen., Denver, for respondents.

Opinion by Judge RULAND.

Gregg Richards seeks review of a final order of the Industrial Claim Appeals Office (Panel) which held that he is liable for unemployment compensation taxes under § 8-70-101, et seq., C.R.S. (1986 Repl.Vol. 3B), of the Colorado Employment Security Act based on services performed by his health care attendants. We affirm.

The facts are undisputed. Richards, a quadriplegic as the result of a car accident, requires full-time assistance...

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