Claim of Gardner v. Triple R Transport, Inc.
The claimant, a truck driver, was injured in 1999 while working for the employer. The employer's workers' compensation carrier contested the existence of an employer-employee relationship and, subsequently, the calculation of the claimant's average weekly wage. The Workers' Compensation Board determined there was an employer-employee relationship and set the average weekly wage based on the claimant's gross income. The employer and carrier appealed, arguing the wage should be based on net income after employment-related tax deductions. The court reversed the Board's decision, finding that the Board failed to review the claimant's tax deductions or explain its deviation from prior precedent regarding necessary expenses. The case was remitted to the Board for further proceedings consistent with the court's decision.