Southwest Appraisal Group, LLC v. Administrator, Unemployment Compensation Act

The Board of Review of the Employment Security Appeals Division found Southwest Appraisal Group, LLC (Plaintiff) liable for unemployment compensation taxes, plus interest, for three of its automobile appraisers following an audit by the Administrator of the Unemployment Compensation Act (Defendant). The trial court dismissed Plaintiff’s appeal, deeming the three appraisers to be employees on the ground that Plaintiff had failed to prove that they had performed appraisal services for anyone other than Plaintiff despite evidence indicating that they operated independent businesses. Plaintiff appealed, arguing that the trial court improperly upheld the Board’s construction of Conn. Gen. Stat. 31-222(a)(1)(B)(ii), namely, that part C of the ABC test requires putative independent contractors to be customarily engaged in an independently established - and successful - trade, occupation, profession or business. The Supreme Court reversed, holding that evidence of the performance of services for third parties is not required to prove part C of the ABC test but, rather, is a single factor that may be considered under the totality of the circumstances analysis governing that inquiry. View "Southwest Appraisal Group, LLC v. Administrator, Unemployment Compensation Act" on Justia Law