Legal Opinion
R.L. Management Co. v. Nagel
California Court of Appeal
Decided October 31, 1997No. C023517PublishedCited by 1 opinion
1Opinion of the Court
Opinion
BLEASE, Acting P. J.
This is an appeal in an action seeking to recover alleged erroneous employer tax contributions to the unemployment insurance trust fund. Resolution of the claim invokes the technical vocabulary of the Unemployment Insurance Code (UI), 1 and we necessarily advert to its pertinent provisions from the outset.
The plaintiff, R. L. Management Company (Red Lion), operated hotels as distinct “employing units.” That term means “any individual or type of organization that has in its employ one or more individuals performing services for it within this state . . . .” (§ 135.)…
2Cases cited10 opinions
- Clean Air Constituency v. California State Air Resources BoardCalifornia Supreme Court · 1974
- People v. CraftCalifornia Supreme Court · 1986
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Bell-Brook Dairies, Inc. v. BryantCalifornia Supreme Court · 1950
- Parr-Richmond Industrial Corp. v. BoydCalifornia Supreme Court · 1954
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3Cited by1 opinion
- San Rafael Elementary School District v. State Board of EducationCalifornia Court of Appeal · 1999