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AC&C DOGS, LLC v. DEPT. OF LABOR

753 A.2d 737 (2000)

332 N.J. Super. 330

AC&C DOGS, LLC, Petitioner-Appellant, v. NEW JERSEY DEPARTMENT OF LABOR, Respondent-Respondent. AC&C Dogs, Inc., Petitioner-Appellant, v. New Jersey Department of Labor, Respondent-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided July 5, 2000.

Attorney(s) appearing for the Case

Harold Leib, Clifton, for petitioner-appellant (Harold Leib & Associates, attorneys; Mr. Leib and Robert C. Hess, on the brief).

John C. Turi, Deputy Attorney General, for respondent-respondent (John J. Farmer, Jr., Attorney General, attorney; Mary C. Jacobson, Assistant Attorney General, of counsel; Mr. Turi, on the brief).

Before Judges STERN, WEFING and STEINBERG.

The opinion of the court was delivered by WEFING, J.A.D.

AC&C Dogs, LLC and AC&C Dogs, Inc. (AC&C)1 appeal from a final administrative action of the Commissioner of Labor finding them liable for the payment of certain unemployment taxes. After a careful review of the entire record in this matter, we reverse.

The record that was created in this matter is somewhat spare. The...

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