Legal Opinion
SZL, Inc. v. Industrial Claim Appeals Office
Colorado Court of Appeals
Decided March 3, 2011No. 10CA1197PublishedCited by 13 opinions
1Opinion of the Court
Opinion by
Judge DAILEY.
In this unemployment tax liability case, petitioner, SZL, Inc. (SZL), seeks review of a final order of the Industrial Claim Appeals Office (Panel) affirming a hearing officer's decision ruling that services performed for SZL by respondent, Michael J. Smith (claimant), constituted covered "employment" for such tax purposes under the Colorado Employment Security Act (CESA), pursuant to section 8-70-115(1)(b), C.R.S.2010. We affirm.
I. Background and Procedural History
Claimant performed services for SZL as an over-the-road truck driver for approximately three months, from…
2Cases cited13 opinions
- Rowe v. New Hampshire Motor Transport Ass'nSupreme Court of the United States · 2008
- Gorman v. Tucker by and Through EdwardsSupreme Court of Colorado · 1998
- Carpet Exchange of Denver, Inc. v. Industrial Claim Appeals Office of the StateColorado Court of Appeals · 1993
- Western Ports v. Employment SEC. Dept.Court of Appeals of Washington · 2002
- Western Ports Transportation, Inc. v. Employment Security DepartmentCourt of Appeals of Washington · 2002
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Industrial Claim Appeals Office v. Softrock Geological Services, Inc.Supreme Court of Colorado · 2014
- Taxpayers for Public Education v. Douglas County School DistrictColorado Court of Appeals · 2013
- Softrock Geological Services, Inc. v. Industrial Claim Appeals OfficeColorado Court of Appeals · 2012
- Visible Voices, Inc. v. Industrial Claim Appeals OfficeColorado Court of Appeals · 2014
- C.R. England, Inc. v. The Department of Employment SecurityAppellate Court of Illinois · 2014
8 more not listed; retrieve them via the Exa API.