Legal Opinion
In re Bourbeau Custom Homes, Inc.
Supreme Court of Vermont
Decided June 23, 2017No. 2016-157PublishedCited by 5 opinions
1Opinion of the Court
*42 ROBINSON, J.
¶ 1. This case presents a challenge to the Employment Security Board's classification of several carpenters, including one single-member LLC, an installer of cement siding, and a painter as employees of Bourbeau Custom Homes, Inc. for the purposes of Vermont's unemployment compensation system. First, Bourbeau contends that it is not liable for unemployment taxes on monies paid to a single-member LLC because an LLC is not an "individual" under the unemployment tax statute and therefore not subject to the ABC test established by 21 V.S.A. § 1301(6)(B). Second, it argues that the…
2Cases cited9 opinions
- Mohamad v. Palestinian AuthoritySupreme Court of the United States · 2012
- In Re Chateaugay Corporation, Reomar, Incorporated, the Ltv Corporation, Debtors. Maritime Asbestosis Legal Clinic v. Ltv Steel Company, Inc.Court of Appeals for the Second Circuit · 1990
- Tarrant v. Department of TaxesSupreme Court of Vermont · 1999
- Martinez v. StateCourt of Appeals of Georgia · 2013
- Vermont Institute of Community Involvement, Inc. v. Department of Employment SecuritySupreme Court of Vermont · 1981
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3Cited by5 opinions
- In re HewittUnited States Bankruptcy Court, D. Vermont · 2017
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- Gould v. StamfordSupreme Court of Connecticut · 2019
- Md Holdings v. Nextgen EnergyVermont Superior Court · 2026