Concord Enterprises Of Knoxville, Inc. v. Commissioner Of Tennessee Department of Labor & Workforce Development

This appeal arises from a determination by the Tennessee Department of Labor and Workforce Development (“the Department”) that Concord Enterprises of Knoxville, Inc. (“Concord”), a pet grooming business, misclassified certain employees as independent contractors from 2006 through 2011 and, therefore, was liable for unpaid unemployment taxes from that period. Following a hearing, the Appeals Tribunal concluded that unemployment taxes were due, a decision affirmed by the Commissioner’s Designee. Concord petitioned for judicial review. The Chancery Court for Davidson County (“the Trial Court”) affirmed the decision of the Commissioner’s Designee and dismissed Concord’s petition. Concord appeals to this Court. We find, inter alia, that the pet groomers at issue both performed their service at Concord’s place of business and performed pet grooming service that fell squarely within Concord’s course of usual business. Evidence both substantial and material supports the agency’s determination. We affirm the judgment of the Trial Court.