Court Opinion

ID: 9560218
Source: CourtListenerOpinion
Date Created: 2023-08-21 17:45:28.35826+00
Date Added: 2024-06-11T09:12:25.930658
License: Public Domain

BABCOCK, Judge,
dissenting.
I respectfully dissent.
The determination whether an exemption from unemployment taxes under the statute has been demonstrated is a question of fact which cannot be set aside unless there is no substantial evidence to support it. Rent-A-Mom, Inc. v. Industrial Commission, 727 P.2d 403 (Colo.App.1986); Allen Co. v. Industrial Commission, 735 P.2d 889 (Colo.App.1986). In my view, there was substantial evidence before the Commission from which it, as the ultimate fact-finder in this matter, could determine that the sewers were not free from the control and direction of the firm. See Allen Co. v. Industrial Commission, supra. Thus, the final order of the Commission which held the firm liable to pay the unemployment compensation taxes should be affirmed.