ARMSTRONG, Judge.
Wausau Insurance (Wausau) seeks judicial review of an order finding that R.M. Hardy and Company (Hardy) was not a noncomplying employer from April 14, 1993, to August 25, 1993, because it was insured by Wausau.
In July 1993, Hardy agreed to perform timber felling for an unknown party. Hardy engaged workers and, on July 21, 1993, it began performance on the contract. In August 1993, one of Hardy's subject...
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