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DIV. OF UNEMPLOY. INS. v. INDUS. CLAIM APP.

Court of Appeals No. 15CA0453.

361 P.3d 1150 (2015)

2015 COA 149

DIVISION OF UNEMPLOYMENT INSURANCE EMPLOYER SERVICES-INTEGRITY/EMPLOYER AUDITS, Petitioner, v. INDUSTRIAL CLAIM APPEALS OFFICE OF THE STATE OF COLORADO and Marbles Kids, Inc., Respondents.

Colorado Court of Appeals, Div. II.

Announced October 8, 2015.

Attorney(s) appearing for the Case

Cynthia H. Coffman , Attorney General, Krista Maher , Assistant Attorney General, Denver, Colorado, for Petitioner.

No Appearance for Respondent Industrial Claim Appeals Office.

Stutheit & Garland, P.C., Brian K. Stutheit , Littleton, Colorado, for Respondent. Marbles Kids, Inc.

¶ 1 The sole issue presented in this appeal is whether, for purposes of assessing unemployment insurance tax premiums under the Colorado Employment Security Act (CESA), certain individuals who performed acting and modeling services (artists) were employees of a talent agency that helped them obtain acting and modeling...

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