Zimmer-Jackson Associates, Inc. v. Department of Labor & Industry

This is an appeal from the Order of the District Court, First Judicial District, County of Lewis and Clark affirming the decision of the Board of Labor Appeals which held that the defendant/respondent was an employee of plaintiff/appellant for purposes of unemployment insurance.

We affirm.

The issues on appeal, restated, are:

1. Did the District Court err when it affirmed the Board’s decision holding that respondent’s commissions from appellant were wages for purposes of unemployment insurance tax?

2. Did the District Court err when it affirmed the Board’s decision holding that respondent’s…