Legal Opinion
Los Angeles Turf Club, Inc. v. Unemployment Insurance Appeals Board
California Court of Appeal
Decided March 30, 1981No. Civ. No. 60043PublishedCited by 1 opinion
1Opinion of the Court
Opinion
SPENCER, P. J.—
Introduction
Defendants California Unemployment Insurance Appeals Board and Martin R. Glick, Director of the Employment Development Department (Department), appeal from a judgment in which the trial court ruled that plaintiffs were entitled to a refund of taxes on the ground that certain lump-sum payments made to qualified seasonal employees were vacation pay excluded from taxation pursuant to Unemployment Insurance Code section 1265.5.
Statement of Facts1
The Federation of California Racing Associations, Inc. (Federation) negotiates statewide union contracts with the…
2Cases cited9 opinions
- Merrill v. Department of Motor VehiclesCalifornia Supreme Court · 1969
- Oliver & Williams Elevator Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1975
- California Employment Commission v. Black-Foxe Military InstituteAppellate Division of the Superior Court of California · 1941
- Jones v. California Employment Stabilization CommissionCalifornia Court of Appeal · 1953
- Gilliam v. California Employment Stabilization CommissionCalifornia Court of Appeal · 1955
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3Cited by1 opinion
- Evans v. Unemployment Insurance Appeals BoardCalifornia Supreme Court · 1985