Abstract: On November 1, 1991, Employee #1, nominally a subcontractor to Munkdale Bros., showed up for work at a construction job site even though he had been told that there was no work for him that day. The job site foreman allowed the employee to rig the lifting slings on a fiberglass tank that was going to be lifted with a backhoe, then lowered onto its concrete foundation inside a 13 ft deep excavation. Employee #1 and his partner had set the foundation in place. Because no lifting attachments were provided, Employee #1 positioned the sling underneath a flange atop the tank. As the lift proceeded, the tank slipped out of the slings, struck the ground at the edge of the excavation close to where the foreman was standing, then tipped over and fell sideways into the excavation. The falling tank struck Employee #1 on the head, killing him. According to his partner, Employee #1 had not obtained the required state contractor's license. Consequently, Employee #1 and his partner were judged to be employees of Munkdale Bros., not independent contractors.