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  5. 714 N.E.2d 207 (1999)
 

JUG'S CATERING v. DEPT. OF WORKFORCE DEV.

No. 93A02-9803-EX-237.

714 N.E.2d 207 (1999)

JUG'S CATERING, INC., Appellant-Petitioner, v. INDIANA DEPARTMENT OF WORKFORCE DEVELOPMENT, UNEMPLOYMENT INSURANCE BOARD, Appellee-Respondent.

Court of Appeals of Indiana.

June 29, 1999.

Attorney(s) appearing for the Case

Julie L. Michaelis, Wooden & McLaughlin, Indianapolis, Indiana, Attorney for Appellant.

Jeffrey A. Modisett, Attorney General of Indiana, Rosemary Borek, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Appellee.

OPINION

SHARPNACK, Chief Judge.

Jug's Catering, Inc. ("Jug's") appeals the ruling of an Administrative Law Judge ("ALJ") for the Department of Workforce Development's ("Department") Unemployment Insurance Board ("Board") in which the ALJ concluded that Jug's owed unemployment contributions to the Board for the chefs and servers it employed. Jug's raises one issue which we expand and restate as:

(1) whether the ALJ erroneously determined that the...

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