Legal Opinion
Daily Herald Co. v. Department of Employment Security
Washington Supreme Court
Decided January 5, 1979No. 45341PublishedCited by 27 opinions
1Opinion of the CourtBrachtenbach, J.
The sole issue here is whether a newspaper publisher, respondent Everett Daily Herald, is liable for unemployment compensation tax upon persons described as "bundle droppers." Those persons pick up bundled newspapers at the Herald's building and deliver them to "drop points" for ultimate delivery by the neighborhood carrier.
The Commissioner of the Employment Security Department (department) held the newspaper liable for these unemployment compensation taxes on the basis that there were "personal services" being performed within the meaning of RCW 50.04.100. The department's holding was…
2Cases cited9 opinions
- Leschi Improvement Council v. Washington State Highway CommissionWashington Supreme Court · 1974
- Creameries of America, Inc. v. Industrial CommissionUtah Supreme Court · 1940
- All-State Construction Co. v. GordonWashington Supreme Court · 1967
- Department of Revenue v. Boeing Co.Washington Supreme Court · 1975
- Skrivanich v. DavisWashington Supreme Court · 1947
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Franklin County Sheriff's Office v. SellersWashington Supreme Court · 1982
- Lloyd's of Yakima Floor Center v. Department of Labor & IndustriesCourt of Appeals of Washington · 1983
- Vergeyle v. Department of Employment SecurityCourt of Appeals of Washington · 1981
- Cascade Nursing Services, Ltd. v. Employment Security DepartmentCourt of Appeals of Washington · 1993
- Sargent v. Selah School District No. 119Court of Appeals of Washington · 1979
22 more not listed; retrieve them via the Exa API.