Danny Burns v. Labor & Industrial

Danny Burns, doing business as Elite Rooftops (hereinafter Burns), appealed from a judgment of the circuit court affirming
a decision of the Labor and Industrial Relations Commission (hereinafter Commission), which affirmed a decision by the Division
of Employment Security. That decision found Burns to be an employer of thirty-one individuals and, therefore, subject to payment
of employment security taxes for 1987 and 1988. Burns claims there is no substantial evidence to support the determination
that the individuals involved performed services for wages while in Burns' employment. He claims the individuals were independent
contractors. Following opinion by the Missouri Court of Appeals, Western District, this Court granted transfer. Affirmed. In order to establish a fund for the payment of unemployment compensation to individuals, employers are required to make
specified payments during each calendar year. § 288.090, RSMo. 1 An employer includes any individual which in
any calendar quarter of the current or preceding calendar year paid wages of $1,500 or more for service in employment. §
288.032.2(1). Section 288.034.5 provides: