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Legal Opinion

Plaza 3 Restaurant Corp. v. Labor & Industrial Relations Commission

Missouri Court of Appeals

Decided November 26, 1985No. WD 36694Published

1Opinion of the Court

CLARK, Chief Judge.

This appeal involves the interpretation and application of the Missouri Employment Security Law, Chapter 288, RSMo. 1978. The specific issue presented is whether tips given by restaurant customers to waiters and waitresses are wages upon which the employers must pay unemployment taxes.

The case developed when the Missouri Division of Employment Security notified respondent Plaza 3 Corporation on December 8, 1980, and respondent One Hundred West on .January 18, 1982, that tips received by their employees after January 1, 1977, and October 1, 1977, respectively, constituted…

2Cases cited6 opinions

  1. L & R Distributing Co. v. Missouri Department of RevenueSupreme Court of Missouri · 1983
  2. Alexander Hamilton Hotel Corp. v. Board of Review of New Jersey Unemployment Compensation CommissionSupreme Court of New Jersey · 1941
  3. Doyal v. Roosevelt HotelLouisiana Court of Appeal · 1970
  4. FLORIDA LEGAL SERVICES, INC v. StateDistrict Court of Appeal of Florida · 1979
  5. Missouri Division of Employment Security v. Labor & Industrial Relations CommissionMissouri Court of Appeals · 1983

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