Legal Opinion

Maison Blanche, Inc. v. Louisiana Department of Labor, Office of Employment Security

Louisiana Court of Appeal

Decided June 29, 1992No. 91 CA 0852PublishedCited by 5 opinions

1Opinion of the Court

CARTER, Judge.

This is an appeal from a trial court judgment, reversing a determination by the Louisiana Department of Labor, Office of Employment Security (Employment Security), and granting a taxpayer a refund of unemployment contributions.

BACKGROUND

The Louisiana Employment Security Law, LSA-R.S. 23:1471 et seq., provides for the compulsory setting aside of unemployment reserves to be used for the benefit of unemployed persons and establishes the unemployment compensation fund. Employers make contributions into this fund based upon a percentage of the wages paid by them during each calendar…

2Cases cited6 opinions

  1. Corsey v. State, Through Dept. of CorrectionsSupreme Court of Louisiana · 1979
  2. Matthews v. Sun Exploration and ProductionLouisiana Court of Appeal · 1988
  3. Rozas v. DEPT. OF HEALTH & HUMAN RES.Louisiana Court of Appeal · 1988
  4. Higgins, Inc. v. WalkerLouisiana Court of Appeal · 1961
  5. Melton v. State, Office of Employment SEC.Louisiana Court of Appeal · 1985

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Boyd v. BBC Brown Boveri, Inc.Louisiana Court of Appeal · 1995
  2. David v. MeekLouisiana Court of Appeal · 1998
  3. Stuart ex rel. Craven v. American Cyanamid Co.Court of Appeals for the Second Circuit · 1998
  4. Maria Assunta Del Vescovo, Giulia Nasini, Giuliano Nasini and Maria Nasini, Individually and on Behalf of Their Husband and Father, Respectively, Sergio Nasini v. Air & Liquid Systems Corporation (Sued Individually and as Successor-By-Merger to Buffalo Pumps, Inc.)Louisiana Court of Appeal · 2023
  5. Stuart v. American Cyanamid CompanyCourt of Appeals for the Second Circuit · 1998

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