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AMAZON LOGISTICS v. LABOR & INDUS. REVIEW

Appeal No. 2022AP13.

992 N.W.2d 168 (2023)

407 Wis.2d 807

2023 WI App 26

AMAZON LOGISTICS, INC., Plaintiff-Respondent, v. LABOR AND INDUSTRY REVIEW COMMISSION, Defendant-Appellant, Department of Workforce Development UI Div. Bureau of Legal Affairs, Defendant-Co-Appellant.

Court of Appeals of Wisconsin.

Opinion Filed: April 6, 2023.

Attorney(s) appearing for the Case

On behalf of the defendant-appellant, the cause was submitted on the briefs of Jeffrey J. Shampo of Labor and Industry Review Commission.

On behalf of the defendant-co-appellant, the cause was submitted on the briefs of Christine L. Galinat of Department of Workforce Development, Bureau of Legal Affairs.

On behalf of the plaintiff-respondent, the cause was submitted on the brief of Erik K. Eisenmann and Emily Logan Stedman of Husch Blackwell LLP, Madison; Stephanie Schuster of Morgan , Lewis & Bockius LLP, Washington, D.C.; and Christopher K. Ramsey of Morgan, Lewis & Bockius LLP, Pittsburgh, Pennsylvania.

Before Kloppenburg, Fitzpatrick, and Nashold, JJ.

¶1 This appeal concerns whether individuals who performed package delivery services for Amazon Logistics, Inc. ("Amazon Logistics") qualify as "employees" under WIS. STAT. § 108.02(12) (2021-22)1 for unemployment insurance taxation purposes. Pursuant to that statutory subpart, these individuals...

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