BMS Ltd. 1999 v. Department of Workforce Services, 2014 UT App 111 (May 22, 2014) 

In this administrative appeal, the Utah Court of Appeals declined to disturb the decision of the Workforce Appeals Board that a man working for a delivery business was an employee, and not an independent contractor, and was therefore eligible for unemployment benefits under Utah’s Employment Security Act. The company hired the man under an independent contractor agreement that stated that he would function as an independent contractor. The Board concluded, however, that under the totality of the circumstances, the man was an employee because he was not independently established in the delivery business before starting work with the company.