Fuller Butane Co. v. State, Office of Employment Security, Louisiana Department of Labor

11 SEXTON, Judge.

This is an appeal by the Office of Employment Security (hereinafter “OES” or “state”) of the Department of Labor, State of Louisiana, from a judgment of the district court overturning the decision of an administrative law judge finding that the appellee, Fuller Butane Company, Inc., owed unemployment taxes on wages paid to Mr. Charles Fuller, president and 25 percent owner of the corporation. The sole issue is whether the “consulting” services performed for the corporation by Mr. Fuller in exchange for $10,-800 for the audit years of 1990, 1991, and 1992 constitutes…