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  5. 998 S.W.2d 851 (1999)
 

BEDFORD FALLS CO. v. DIVISION OF EMP. SEC.

Nos. WD 56594, WD 56596 and WD 56598.

998 S.W.2d 851 (1999)

The BEDFORD FALLS COMPANY, Dartmouth Crossing, Inc., and Townco, Ltd., Appellants, v. DIVISION OF EMPLOYMENT SECURITY, Respondent.

Missouri Court of Appeals, Western District.

Decided August 24, 1999.

Attorney(s) appearing for the Case

Charles F. Dufour, Jr., St. Louis, for Appellant.

Sharon A. Willis, Government Counsel, Kansas City, for Respondent.

Before HOWARD, P.J., ULRICH and SMART, JJ.

PER CURIAM.

In this consolidated appeal, The Bedford Falls Company, Dartmouth Crossing, Inc., and Townco Ltd. (collectively "the Companies") appeal the decision of the Labor and Industrial Relations Commission holding them liable for unemployment insurance taxes for services rendered by various classes of workers. Because we conclude that the Companies failed to carry their burden of proof on the issues, we affirm the decision of the Commission.

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