Indiana Court of Appeals
Q. D.-A., Inc. v. Indiana Department of Workforce Development
Agency. Reverses a Liability Administrative Law Judge’s determination that a claimant was an employee of A.D.-A., Inc. rather than an independent contractor, making Q.D.-A. liable to the state for unemployment insurance taxes. Finds the LALJ’s determination that claimant was not free from the company’s control and direction was contrary to the substantial evidence. Also finds the LALJ’s determination that the claimant performed services that are within with company’s usual course of business was contrary to the substantial evidence. Finally, finds the claimant was customarily engaged in an independently established trade, occupation, profession or business of transporting commodities. Judge Melissa May dissents with separate opinion.