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METRO RENOVATION v. STATE DEPT. OF LABOR

No. S-94-047.

543 N.W.2d 715 (1996)

249 Neb. 337

METRO RENOVATION, INC., Appellee, v. STATE OF NEBRASKA DEPARTMENT OF LABOR, Appellee, Dan Dolan, Nebraska Commissioner of Labor, Appellant, and Russell L. Leininger, Claimant, Appellee.

Supreme Court of Nebraska.

February 16, 1996.

Attorney(s) appearing for the Case

John F. Sheaff and John H. Albin, Lincoln, for appellant and for appellee State Department of Labor.

Mark Quandahl, of Brumbaugh & Quandahl, P.C., Omaha, for appellee Metro Renovation, Inc.

WHITE, C.J., and CAPORALE, FAHRNBRUCH, LANPHIER, WRIGHT, CONNOLLY, and GERRARD, JJ.

PER CURIAM.

Nebraska's Commissioner of Labor (Commissioner) appeals a district court ruling that all carpenters utilized by Metro Renovation, Inc. (Metro), between January 1, 1988, and July 31, 1992, were independent contractors and that, therefore, Metro was not liable for unemployment insurance contributions for those carpenters. We reverse, and remand for further proceedings.

ASSIGNMENTS OF ERROR

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