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BARGE v. INDUSTRIAL CLAIM APPEALS

No. 94CA1884.

905 P.2d 25 (1995)

Arthur L. BARGE, Jr., d/b/a TBT Agency, Petitioner, v. The INDUSTRIAL CLAIM APPEALS OFFICE OF the STATE OF COLORADO and The Division of Employment and Training, Respondents.

Colorado Court of Appeals, Div. V.

September 28, 1995.

Attorney(s) appearing for the Case

Tremaroli & Tremaroli, P.C., Christopher B. Tremaroli, Cynthia L. Tremaroli, Colorado Springs, for Petitioner.

Gale A. Norton, Attorney General, Stephen K. Erkenbrack, Chief Deputy Attorney General, Timothy M. Tymkovich, Solicitor General, Kathleen Butler Denman, Assistant Attorney General, Denver, for Respondents.

Opinion by Judge ROY.

Arthur L. Barge, Jr., d/b/a TBT Agency, seeks review of a final order of the Industrial Claim Appeals Panel which determined that the performance of services by Guy W. Dufort and other similarly-situated musicians constituted "employment" for unemployment compensation tax liability purposes and held him liable for payment. We affirm.

Barge is a vocalist and trumpet player. He performs with and leads a band organized in 1987 known as the...

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