Legal Opinion
Outdoor World Corp. v. Maine Department of Labor, Unemployment Insurance Commission
Supreme Judicial Court of Maine
Decided June 8, 1988PublishedCited by 1 opinion
1Opinion of the Court
GLASSMAN, Justice.
The plaintiff, Outdoor World Corporation (Outdoor World), appeals from the judgment of the Superior Court, Cumberland County, affirming the decision of the Maine Unemployment Insurance Commission (Commission) which upheld an unemployment insurance tax assessment against Outdoor World. Both the Superior Court and the Commission denied tax exemptions to Outdoor World because its salespeople were neither independent contractors under 26 M.R.S.A. § 1043(11)(E) (Pamph.1987) nor real estate salespeople under 26 M.R.S. A. § 1043(11)(F)(19) (Pamph.1987). We affirm the judgment.
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From…
2Cases cited7 opinions
- Boothbay Harbor Condominiums, Inc. v. Department of TransportationSupreme Judicial Court of Maine · 1978
- Reed v. AC McLoon & CompanySupreme Judicial Court of Maine · 1973
- Measurex Systems, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1985
- Gerber Dental Center Corp. v. Maine Unemployment Insurance CommissionSupreme Judicial Court of Maine · 1987
- Harold MacQuinn, Inc. v. HalperinSupreme Judicial Court of Maine · 1980
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3Cited by1 opinion
- McPherson Timberlands, Inc. v. Unemployment Insurance CommissionSupreme Judicial Court of Maine · 1998