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TAK v. SD UNEMPLOYMENT INS. DIV.

No. 24343.

736 N.W.2d 840 (2007)

2007 SD 68

TAK COMMUNICATIONS, Appellant, v. SOUTH DAKOTA UNEMPLOYMENT INSURANCE DIVISION, Appellee.

Supreme Court of South Dakota.

Decided July 11, 2007.

Attorney(s) appearing for the Case

Craig A. Pfeifle of Lynn, Jackson, Shultz & Lebrun, Rapid City, South Dakota, A. Stevenson Bogue of McGrath, North, Mullin & Kratz, Omaha, Nebraska, Attorneys for appellant.

Shannon George-Larson, South Dakota Department of Labor Pierre, South Dakota, Robert B. Anderson of May, Adam, Gerdes & Thompson, Pierre, South Dakota, Attorneys for appellee.

BJORKMAN, Circuit Judge.

[¶ 1.] TAK Communications (TAK) appeals from the circuit court's judgment affirming the Administrative Law Judge's (ALJ) decision that Diana Dillman (Dillman) and others similarly situated were employees of TAK, rendering TAK liable for contributions to the unemployment compensation fund based on their wages. We affirm.

FACTS

[¶ 2.] TAK is a South Dakota corporation which contracts with cable companies across the...

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