TOBEY-KARG v. DEPT. OF LABOR AND INDUSTRY

No. 283 C.D. 2010

34 A.3d 899 (2011)

TOBEY-KARG SALES AGENCY, INC., Petitioner v. PENNSYLVANIA DEPARTMENT OF LABOR AND INDUSTRY, Respondent.

Commonwealth Court of Pennsylvania.

Decided December 30, 2011.


Attorney(s) appearing for the Case

Thomas G. Michalek , Pittsburgh, for petitioner.

Robin H. Grenoble , Harrisburg, for respondent.

BEFORE: LEADBETTER, President Judge, and McGINLEY, Judge, and COHN JUBELIRER, Judge, and LEAVITT, Judge, and BROBSON, Judge, and McCULLOUGH, Judge, and BUTLER, Judge.


OPINION BY Judge COHN JUBELIRER.

Tobey-Karg Sales Agency, Inc. (Tobey-Karg) petitions for review of the Order of the Pennsylvania Department of Labor and Industry (Department) denying Tobey-Karg's Petition for Reassessment of a Notice of Assessment (Petition) filed by the Office of Unemployment Compensation Tax Services (OUCTS). The Notice of Assessment (Notice) issued by OUCTS characterized Tobey-Karg's sales representatives as employees, not independent contractors...

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