Unemployment Compensation : Tax Contributions – Independent Contractors – Control

Where a taxicab company challenged the Labor and Industrial Relations Commission’s finding that taxi drivers were its employees for purposes of making unemployment tax contributions, the judgment is reversed because the control exercised by the company over the drivers showed an independent-contractor relationship rather than an employment relationship.

Judgment is reversed.

Gateway Taxi Management v. Division of Employment Security (MLW No. 66717/Case No. WD76886 – 26 pages) (Missouri Court of Appeals, Western District, Mitchell, J.) Appealed from the Labor and Industrial Relations Commission (Brian E. McGovern and Bryan M. Kaemmerer, Chesterfield, and William E. Quirk, Kansas City, Missouri, for appellant) (Chris Miller, Jefferson City, for respondent).

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