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HARTFORD UNDERWRITERS INS. CO. v. STATE, DEPT. OF HUMAN RESOURCES

No. 86,268.

272 Kan. 265 (2001)

32 P.3d 1146

HARTFORD UNDERWRITERS INSURANCE COMPANY, Petitioner-Appellee, v. STATE OF KANSAS, DEPARTMENT OF HUMAN RESOURCES, Respondent-Appellant, and RICK MEIER, Respondent-Appellee.

Supreme Court of Kansas.

Opinion filed October 19, 2001.

Attorney(s) appearing for the Case

Don Doesken, of Kansas Department of Human Resources, argued the cause and was on the brief for appellant.

Thomas R. Hill, of Hill, Beam-Ward & Kruse, L.L.C., of Overland Park, argued the cause, and Mark Beam-Ward, of the same firm, was with him on the on the brief for appellee, Hartford Underwriter Insurance Company.

The opinion of the court was delivered by

LOCKETT, J.:

The Kansas Department of Human Resources (KDHR) appeals the district court's reversal of the Secretary of KDHR's (Secretary) finding that the personal care attendants of an injured worker receiving workers compensation benefits for an injury are employees of the injured worker; therefore, the worker is responsible for unemployment insurance taxes. The Secretary...

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