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EXPRESS BUS, INC. v. OESC

No. 102,481.

157 P.3d 1180 (2007)

2007 OK CIV APP 30

EXPRESS BUS, INC., Plaintiff/Appellee, v. OKLAHOMA EMPLOYMENT SECURITY COMMISSION, Assessment Board of Oklahoma Employment Security Commission, James Sommer, and Kevin Vonhauenstein, Defendants/Appellants.

Court of Civil Appeals of Oklahoma, Division No. 4.

March 21, 2007.

Attorney(s) appearing for the Case

Robert O. O'Bannon, Bonner J. Gonzalez, Phillips, McFall, McCaffrey, McVay & Murrah, P.C., Oklahoma City, OK, for Plaintiff/Appellee.

Tracy D. Baldwin, Oklahoma Employment Security Commission, Oklahoma City, OK, for Defendants/Appellants.

Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 4.

DOUG GABBARD II, Presiding Judge.

¶ 1 Defendant, the Oklahoma Employment Security Commission (OESC), appeals a district court judgment reversing a decision by Defendant, OESC Assessment Board (Board), that assesses unemployment taxes against Express Bus, Inc. (Express Bus), after the Board found that Kevin VonHauenstein (Claimant) was an employee and not an independent...

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