Legal Opinion
Foundation for Human Enrichment v. Industrial Claim Appeals Office
Colorado Court of Appeals
Decided December 19, 2013No. Court of Appeals No. 12CA2326PublishedCited by 2 opinions
1Opinion of the Court
Opinion by
JUDGE ROMAN
{1 In this unemployment compensation tax liability case, petitioner, Foundation for Human Enrichment (the Foundation), seeks review of a final order of the Industrial Claim Appeals Office (Panel). The issue on appeal is whether coordinator services performed by twenty-one individuals, who lived and worked out of state, for workshops offered by the Foundation, constituted covered "employment" for tax purposes under the Colorado Employment Security Act (CESA), sections 8-70-101 to 8-82-105, C.R.S.2018. The Panel concluded that the out-of-state coordinators were covered…
2Cases cited15 opinions
- St. Martin Evangelical Lutheran Church v. South DakotaSupreme Court of the United States · 1981
- Walgreen Co. v. CharnesSupreme Court of Colorado · 1991
- Colorado Division of Employment & Training, Department of Labor & Employment v. Parkview Episcopal HospitalSupreme Court of Colorado · 1986
- Boulder County Bd. of Com'rs v. HealthsouthSupreme Court of Colorado · 2011
- Benuishis v. Industrial Claim Appeals Office of the StateColorado Court of Appeals · 2008
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3Cited by2 opinions
- Nagl v. Industrial Claim Appeals OfficeColorado Court of Appeals · 2015
- Rebecca Phoenix v. Summer Institute of Linguistics and Division of Employment SecurityMissouri Court of Appeals · 2019