This reflected the fact that he was never an owner of shares in Falls Vending Service, Inc., wasnot an officer in the company, and was simply a wage-earning employee thereof.Subsequently, Ms. Jo Ellen Rehbein, Administrative Law Judge, handed down an AppealTribunal Decision on behalf of the State of Wisconsin Department of Industry, Labor and
Human Relations, at a hearing held in Appleton, WI, in which that Judge confirmed that ‘Leo
Wanta is not personally liable for the unemployment compensation tax delinquencies of Falls
Vending Service, Inc’.
In order for Leo Wanta to have been so liable, it would have been necessary, under Section
108.22(9) of the relevant Wisconsin Statutes, for Leo Wanta to have been ‘an officer or
employee holding at least 20% of the ownership interest in a corporation subj
ect to this chapter’.
Judge Jo Ellen Rehbein determined that ‘it was not established that the appellant owned at least20 percent interest in Falls Vending Service, Inc’. (As indicated above, Leo Wanta owned no
shares in the company at all: he was no more than an employee).
‘He [Leo E. Wanta, by virtue of not owning at least 20% of the company’s shares, given that he
owned none] exercised no control, supervision, or responsibility for filing contribution reports ormaking payments of contributions. Therefore, the conditions required under Section 108.22(9) of the Wisconsin Statutes were not satisfied for imposing personal liability on him for
unemployment compensation tax delinquencies…. The Appeal Tribunal therefore finds that Leo
E. Wanta is not personally liable for the delinquent unemployment compensation taxes of FallsVending Service, Inc., within the meaning of Section 10
8.22(9) of the Statutes’ (25C).
OBITUARY NOTICE OF ACTUAL OWNER OF FALLS VENDING SERVICE, INC.On 10th April 2007, the Milwaukee Journal Sentinel carried the following obituary of theveteran actual owner of Falls Vending Service, Inc., noting that he was buried at Spring HillCemetery, Milwaukee, which, a special informant tells us, is a well-known mafia cemetery. Thetext of this obituary read as follows (please be patient!):
‘Engle, Jerome S: Passed away Friday, April 6, 2007, in Palm Springs, CA, aged 85 years, of
Fox Point, beloved husband of Joyce Engle (nee Skowron). Dear father of Margie (Thomas)Krauskopf and Craig (Linda Engle Roeming) Engle. Fond brother of Howard (Esther Marsa)Engle and brother-in-law of Eddie (Betty) Levi. Loving grandfather of Sara Krauskopf, JoshuaKrauskopf, Rachel (Joe) Walts, Miriam Engle and Eliza Engle. Preceded in death by his siblings,Jeanne Werner and Maxine Levi. Jerry was a long time volunteer, helping patients at DesertHospital in Palm Springs, CA. He was owner of Falls Vending Service in Menomonee Falls and
then Butler, WI for many years and previously worked at Sampson’s appliance st
ore. DuringWorld War II he was a member of the 90th Infantry Division, 357th Regiment. He was a medicon Utah Beach in June 1944, rose to the rank of captain and was awarded the Bronze Star.Graveside services 11:00 AM, Friday, April 13, 2007 at Spring Hill Cemetery, 166 S. Hawley