Seligman & Associates, Inc. v. Michigan Employment Security Commission

I respectfully dissent.

The Michigan Employment Security Act, MCL 421.1 et seq.; MSA 17.501 et seq., defines wages as "remuneration paid by employers for employment.” MCL 421.44(2); MSA 17.548(2). Remuneration is defined in the statute as "all compensation paid for personal services, including commissions and bonuses, and except for agricultural and domestic services, the cash value of all compensation payable in a medium other than cash.” MCL 421.44(1); MSA 17.548(1).

The statute is clear; wages include all compensation except compensation paid for agricultural and domestic services. Had the…