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SZL, INC. v. INDUS. CLAIM APPEALS OFFICE

No. 10CA1197.

254 P.3d 1180 (2011)

SZL, INC., Petitioner, v. INDUSTRIAL CLAIM APPEALS OFFICE of the State of Colorado and Michael J. Smith, Respondents.

Colorado Court of Appeals, Div. III.

March 3, 2011.

Attorney(s) appearing for the Case

Kissinger & Fellman, P.C., Richard P. Kissinger , Bobby G. Riley , Denver, Colorado, for Petitioner.

John W. Suthers , Attorney General, Katie Allison , Assistant Attorney General, Denver, Colorado, for Respondent Industrial Claim Appeals Office.

No Appearance for Respondent Michael J. Smith.

Scopelitis, Garvin, Light, Hanson & Feary, LLP, Christopher C. McNatt, Jr. , Pasadena, California, for Amici Curiae American Trucking Associations, Inc. and Colorado Motor Carriers' Association.

Opinion by Judge DAILEY.

In this unemployment tax liability case, petitioner, SZL, Inc. (SZL), seeks review of a final order of the Industrial Claim Appeals Office (Panel) affirming a hearing officer's decision ruling that services performed for SZL by respondent, Michael J. Smith (claimant), constituted covered "employment" for such tax purposes under the Colorado Employment Security Act (CESA), pursuant to section 8-70-115(1)(b), C.R.S.2010. We affirm.

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