Legal Opinion
Avchen v. Kiddoo
California Court of Appeal
Decided April 19, 1988No. B024445PublishedCited by 7 opinions
1Opinion of the Court
Opinion
BOREN, J.
The relationship contemplated by the Unemployment Insurance Code as the basis for requiring the payment of contributions (employment taxes) is that of employer and employee. We agree with the trial court that no such relationship exists between a nurses’ registry and the nurses who make use of the registry’s services. Accordingly, we affirm the judgment in favor of respondent.
Facts
Respondent Frances Avchen was the sole proprietor and operator of Archer’s Nurses’ Registry from April 1, 1973, to December 31, 1975. The purpose of the registry was to sign up nurses who sought…
2Cases cited3 opinions
- Tieberg v. Unemployment Ins. App. Bd.California Supreme Court · 1970
- Isenberg v. California Employment Stabilization CommissionCalifornia Supreme Court · 1947
- Sudduth v. California Employment Stabilization CommissionCalifornia Court of Appeal · 1955
3Cited by7 opinions
- Mississippi Emp. SEC. Com'n v. PDN, INC.Mississippi Supreme Court · 1991
- Riley v. Southwest Marine, Inc.California Court of Appeal · 1988
- An Independent Home Support Service, Inc. v. Superior CourtCalifornia Court of Appeal · 2006
- Duffey v. Tender Heart Home Care Agency, LLC, California Court of Appeal, 5th District2019
- Duffey v. Tender Heart Home Care AgencyCalifornia Court of Appeal · 2019
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