Missouri Court of Appeals March 30, 1981, No. WD 31780 (Catholic Diocese of Kansas City-St. Joseph v. Labor & Industrial Relations Commission)

lead-opinion

TURNAGE, Judge.

A deputy in the Division of Employment Security of the Labor and Industrial Relations Commission determined administratively that the Catholic Diocese of Kansas City-St. Joseph became an employer subject to the payment of employment security taxes under Chapter 288, RSMo 1978. On ap*677peal an appeals tribunal of the Division affirmed that finding.