NELSON v. LEVY

No. A10-996.

796 N.W.2d 336 (2011)

Cary NELSON, Respondent, v. Robert LEVY, Relator, Department of Employment and Economic Development, Respondent.

Court of Appeals of Minnesota.

March 15, 2011.


Attorney(s) appearing for the Case

Cary Nelson , Oak Park Heights, MN, pro se respondent.

Joshua P. Brotemarkle , Rabuse Law Firm, P.A., Minneapolis, MN, for relator.

Lee B. Nelson , Amy R. Lawler , Minnesota Department of Employment and Economic Development, St. Paul, MN, for respondent Department of Employment and Economic Development.

Considered and decided by SHUMAKER, Presiding Judge; HALBROOKS, Judge; and SCHELLHAS, Judge.


OPINION

HALBROOKS, Judge.

Robert Levy, relator and owner of Majestic Tile & Stone, LLC, brings this certiorari appeal to challenge the unemployment-law judge's (ULJ) determination that Cary Nelson, respondent and owner of C. Nelson Tile Installation, LLC, was Majestic's employee. Levy contends that Nelson was an independent contractor and that Majestic therefore does not owe unemployment taxes. Because we conclude that the ULJ erred as a matter of law...

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