ANDERSON, J.
Kaelber Plumbing & Heating and Sentry Insurance (Kaelber) appeal from a circuit court judgment affirming the Labor and Industry Review Commission's (LIRC) determination that Buisse Construction Company and Employers Insurance of Wausau (Buisse) are entitled to reimbursement for worker's compensation benefits paid to David S. Macemon: Kaelber contests LIRC's findings that Macemon was a loaned employee under sec. 102.06, Stats.
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