Legal Opinion
Air Couriers International v. Employment Development Department
California Court of Appeal
Decided April 12, 2007No. C050978PublishedCited by 42 opinions
1Opinion of the Court
Opinion
RAYE, J.
Different tax results flow from whether a worker is classified as an employee or an independent contractor. Plaintiffs Air Couriers International (formerly known as Sonic Couriers of Arizona, Inc.), UPS Service Parts Logistics, Inc. (formerly known as Sonic Air, Inc., and Arizona Sonic Air, Inc.), and UPS Logistics Group (collectively referred to as Sonic), employ drivers to pick up and deliver packages in a timely manner. Sonic filed a complaint for refund against defendant Director of the Employment Development Department (Department) to recover employment taxes it paid for…
2Cases cited8 opinions
- Western States Petroleum Assn. v. Superior CourtCalifornia Supreme Court · 1995
- S. G. Borello & Sons, Inc. v. Department of Industrial RelationsCalifornia Supreme Court · 1989
- Empire Star Mines Co. v. California Employment CommissionCalifornia Supreme Court · 1946
- Tieberg v. Unemployment Ins. App. Bd.California Supreme Court · 1970
- Topanga and Victory Partners v. ToghiaCalifornia Court of Appeal · 2002
3 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Narayan v. EGL, INC.Court of Appeals for the Ninth Circuit · 2010
- Estrada v. Fedex Ground Package System, Inc.California Court of Appeal · 2007
- Cristler v. Express Messenger Systems, Inc.California Court of Appeal · 2009
- Alexander v. Fedex Ground Package System, Inc.Court of Appeals for the Ninth Circuit · 2014
- Futrell v. Payday California, Inc.California Court of Appeal · 2010
37 more not listed; retrieve them via the Exa API.