Legal Opinion

Kennedy v. Merriman

Court of Civil Appeals of Alabama

Decided February 9, 2007No. 2050844PublishedCited by 22 opinions

1Opinion of the Court

On April 13, 2004, the State Department of Industrial Relations (hereinafter "DIR") issued a "Decision on Unemployment Compensation Tax Liability" wherein it found Deadra Merriman and Brian Merriman, doing business as Merriman's Garage (hereinafter "Merriman"), to be liable for unemployment-compensation benefits for mechanics that DIR determined to be employees of Merriman. Based on this finding, DIR made a final assessment against Merriman in the amount of $7,307.55 for unemployment-compensation contributions, an employment-security assessment, interest, and penalties.

On May 12, 2004,…

2Cases cited5 opinions

  1. Nunn v. BakerSupreme Court of Alabama · 1987
  2. Wallace v. TEE JAYS MFG. CO., INC.Court of Civil Appeals of Alabama · 1997
  3. Rudd v. RuddCourt of Civil Appeals of Alabama · 1985
  4. City of Talladega v. McRaeSupreme Court of Alabama · 1979
  5. Payne v. City of Athens, Ala.Court of Civil Appeals of Alabama · 1992

3Cited by22 opinions

  1. Mpq v. Birmingham Realty Company, 1091582 (Ala. 8-12-2011)Supreme Court of Alabama · 2011
  2. R.P.M. v. P.D.A.Court of Civil Appeals of Alabama · 2012
  3. Shamburger v. LambertCourt of Civil Appeals of Alabama · 2009
  4. UNIVERSITY OF SOUTH ALA. HOSPITALS v. BlackmonCourt of Civil Appeals of Alabama · 2007
  5. C.B. v. D.P.B.Court of Civil Appeals of Alabama · 2011

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