2010 Ct. Sup. 2660
No. CV09 402 73 32 SConnecticut Superior Court Judicial District of Fairfield at Bridgeport
January 11, 2010
MEMORANDUM OF DECISION
STODOLINK, J.T.R.
The above entitled matter is an appeal from a decision of the Employment Security Board of Review (Board) by the plaintiff, Medical Typing Service (MTS).
The issue in this case is whether the individuals performing medical transcription services for MTS were employees of MTS, or whether these individuals were independent contractors performing these services.
If these individuals were independent contractors then MTS would be exempt from paying unemployment compensation tax for these individuals.
It is the burden of MTS to present sufficient evidence to show that these individuals meet the three prongs of the ABC test. The Board found under Prong C that MTS failed to prove that the subject individuals were customarily engaged in an independently established trade, occupation, business or profession of the same nature as the service provided to MTS.
MTS having filed to move to correct the factual findings of the Board, those findings are conclusive.
The decision of the Board, based on the conclusive facts found is not arbitrary, capricious or contrary to law and is therefore affirmed and the appeal is dismissed.
CT Page 2661