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SUBCONTRACTING CONCEPTS, INC. v. COMMISSIONER OF THE DIVISION OF UNEMPLOYMENT ASSISTANCE

No. 13-P-269.

86 Mass. App. Ct. 644 (2014)

SUBCONTRACTING CONCEPTS, INC. v. COMMISSIONER OF THE DIVISION OF UNEMPLOYMENT ASSISTANCE & another.

Appeals Court of Massachusetts, Middlesex.

November 12, 2014.

Attorney(s) appearing for the Case

Jack K. Merrill for the plaintiff.

Suleyken D. Walker , Assistant Attorney General, for Commissioner of Unemployment Assistance.

Present: RUBIN, MILKEY, & AGNES, JJ.

This case concerns the liability of the plaintiff, Subcontracting Concepts, Inc. (SCI), a New York corporation, for contributions to the Massachusetts unemployment compensation fund (fund) pursuant to G. L. c. 151A, §§ 13 & 14. The Division of Unemployment Assistance (DUA) determined that the defendant Kenneth Flynn was an...

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