Theron Castner and Another v. Victor

Proceeding to determine the liability for unemployment contributions of Theron Castner and Harry Sadler, doing business as C. & S. Tool Company, appellants, on sums paid for services rendered their firm by Otis M. Larsen as hereinafter set forth. On January 31, 1945, the referee for the division of employment and security determined that appellants were indebted to the state unemployment compensation fund in the sum of $137.02 on wages totaling $5,074.90 paid by them to said Larsen between July 1, 1942, and July 1, 1944. On May 18, 1945, the referee's decision was affirmed by the director of the division. A writ of certiorari issued by the district court of Hennepin county was served upon the director, and upon his return the matter was heard and determined by said court adversely to appellants. This appeal followed.