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BLOOMINGTON AREA ARTS COUNCIL v. DEPT. OF WORKFORCE DEV.

No. 93A02-0401-EX-8.

821 N.E.2d 843 (2005)

BLOOMINGTON AREA ARTS COUNCIL, Appellant, v. DEPARTMENT OF WORKFORCE DEVELOPMENT, UNEMPLOYMENT INSURANCE APPEALS, Appellee.

Court of Appeals of Indiana.

January 31, 2005.

Attorney(s) appearing for the Case

Geoffrey M. Grodner, Susan H. Worth, Mallor, Clendening, Grodner & Bohrer, Bloomington, IN, Attorneys for Appellant.

Steve Carter, Attorney General of Indiana, Joby Jerrells, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellee.

OPINION

SHARPNACK, Judge.

The Bloomington Area Arts Council ("BAAC") appeals the decision of a Liability Administrative Law Judge ("ALJ") for the Department of Workforce Development, Unemployment Insurance Appeals ("Department") in which the ALJ found that the BAAC owed unemployment insurance tax contributions for instructors of various art classes offered to the public by the BAAC. The BAAC raises one issue, which we restate as whether the ALJ erred by...

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