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STATE COMPENSATION FUND v. YELLOW CAB CO.

No. 1 CA-CV 99-0108.

3 P.3d 1040 (1999)

197 Ariz. 120

STATE COMPENSATION FUND, an agency of the State of Arizona; and Travelers Indemnity Company, Plaintiffs, Counterdefendants-Appellees, Cross-Appellants, v. YELLOW CAB COMPANY OF PHOENIX, an Arizona corporation; Arnett Cab Service, Inc., an Arizona corporation; Yellow Cab of Tucson dba Para Transit; Greater Phoenix Transportation Company, Inc., dba Courier Transportation, an Arizona corporation, Defendants, Counterplaintiffs-Appellants, Cross-Appellees.

Court of Appeals of Arizona, Division 1, Department C.

Review Denied May 23, 2000.

Attorney(s) appearing for the Case

Jardine, Baker, Hickman & Houston, P.L.L.C. by Gerald T. Hickman, Phoenix, and Teilborg, Sanders & Parks, P.C. by Mark G. Worischeck, Phoenix, for Appellees.

Jennings, Strouss & Salmon, P.L.C. by John J. Egbert, Michael R. Palumbo, Phoenix, for Appellants.

OPINION

TOCI, Judge.

¶ 1 The State Compensation Fund ("the Fund") and Travelers Indemnity Company ("Travelers") sued four corporations (collectively "Yellow Cab"), alleging that Yellow Cab taxi drivers were employees covered by workers' compensation and that Yellow Cab had failed to pay necessary insurance premiums. The trial court concluded that Central Management Co. v. Industrial Comm'n,

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