Legal Opinion
Appeal of John Hancock Distributors, Inc.
Supreme Court of New Hampshire
Decided March 13, 2001No. 98-564PublishedCited by 6 opinions
1Opinion of the CourtBroderick, J.
This is an appeal from a New Hampshire Department of Employment Security (DES) decision that the petitioner, John Hancock Distributors, Inc. (Distributors), was a New Hampshire employer subject to the Federal Unemployment Tax Act. We affirm.
The record supports the following facts. Distributors, headquartered in Massachusetts, is engaged in the business of selling registered securities, including mutual funds, unit investment trusts, limited partnerships, general securities and similar investment opportunities. To carry out its business, Distributors contracts with brokers who typically work…
2Cases cited7 opinions
- Brewster Academy v. Town of WolfeboroSupreme Court of New Hampshire · 1997
- M. A. Albertson & Co. v. ShentonSupreme Court of New Hampshire · 1916
- State v. AngeloSupreme Court of New Hampshire · 1902
- Appeal of Work-a-Day of Nashua, Inc.Supreme Court of New Hampshire · 1989
- State v. WellsSupreme Court of New Hampshire · 1898
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3Cited by6 opinions
- In re Lakeview Neurorehabilitation Center, Inc.Supreme Court of New Hampshire · 2003
- State v. PolkSupreme Court of New Hampshire · 2007
- Appeal of Aspen Contracting NE, LLCSupreme Court of New Hampshire · 2012
- Appeal of MooreSupreme Court of New Hampshire · 2012
- In RE McADAMUnited States Bankruptcy Court, D. New Hampshire · 2009
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