Legal Opinion
Midland Atlas Co. v. South Dakota Department of Labor, Unemployment Insurance Division
South Dakota Supreme Court
Decided September 27, 1995No. 18999PublishedCited by 9 opinions
1Opinion of the Court
MILLER, Chief Justice.
Midland Atlas Company, Inc. (Midland) appeals an order of the circuit court which affirmed the decision of the South Dakota Department of Labor that certain Midland sales representatives were employees rather than independent contractors for purposes of unemployment insurance tax liability. We reverse and remand.
FACTS
Midland publishes and sells county atlases. Homer G. Taggart, III, filed a claim for unemployment insurance benefits with the Unemployment Insurance Division (Division) of the South Dakota Department of Labor. Taggart claimed to have been a sales…
2Cases cited6 opinions
- Egemo v. FloresSouth Dakota Supreme Court · 1991
- In Re the Appeal of Hendrickson's Health Care ServiceSouth Dakota Supreme Court · 1990
- Weber v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1982
- South Dakota Department of Labor v. Tri State Insulation Co.South Dakota Supreme Court · 1982
- Carr v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Jackson v. Lee's Travelers Lodge, Inc.South Dakota Supreme Court · 1997
- Long View Systems Corp. USA v. Industrial Claim Appeals OfficeColorado Court of Appeals · 2008
- Unemployment Liability of Shoppers Guide v. South Dakota Department of Labor Unemployment Insurance DivisionSouth Dakota Supreme Court · 1996
- Appeal of Lake Preston Housing Corp. v. South Dakota Department of LaborSouth Dakota Supreme Court · 1999
- Tak Communications v. South Dakota Unemployment Insurance DivisionSouth Dakota Supreme Court · 2007
4 more not listed; retrieve them via the Exa API.