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BEHRENDT v. COM'R OF JOBS AND TRAINING

No. CO-93-1889.

513 N.W.2d 843 (1994)

Kenneth C. BEHRENDT, Relator, v. COMMISSIONER OF JOBS AND TRAINING, Respondent.

Court of Appeals of Minnesota.

March 29, 1994.

Attorney(s) appearing for the Case

Daniel P. Taber, Minneapolis, for relator.

Lee B. Nelson, St. Paul, for respondent.

Considered and decided by CRIPPEN, P.J., and AMUNDSON and FOLEY, JJ.

OPINION

DANIEL F. FOLEY, Judge.*

Kenneth Behrendt was determined personally liable for unpaid unemployment tax obligations of Digital Information Systems, Inc. (DIS), of which he was previously an officer. He appealed that determination before a Department of Jobs and Training referee who upheld personal liability. Behrendt appealed to the Commissioner. A Commissioner's representative modified the referee's findings but upheld...

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