OPINION
ANDERSON, G. BARRY, Justice.
We review on certiorari a decision of the Workers' Compensation Court of Appeals (WCCA) reversing a compensation judge's finding that the employer in this case was not insured for Minnesota workers' compensation liability. We also review the decision of the WCCA to vacate the compensation judge's order directing the employer to reimburse and to pay a penalty to the Minnesota Department of Labor and Industry, Special Claims...
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