Legal Opinion

Tobey-Karg Sales Agency, Inc. v. Pennsylvania Department of Labor & Industry

Commonwealth Court of Pennsylvania

Decided December 30, 2011No. 283 C.D. 2010PublishedCited by 5 opinions

1Opinion of the Court

OPINION BY

Judge COHN JUBELIRER.

Tobey-Karg Sales Agency, Inc. (Tobey-Karg) petitions for review of the Order of the Pennsylvania Department of Labor and Industry (Department) denying To-bey-Karg’s Petition for Reassessment of a Notice of Assessment (Petition) filed by the Office of Unemployment Compensation Tax Services (OUCTS). The Notice of Assessment (Notice) issued by OUCTS characterized Tobey-Karg’s sales representatives as employees, not independent contractors, and assessed Tobey-Karg for past unpaid Unemployment Compensation (UC) contributions, interest, and penalties on wages not…

2Cases cited9 opinions

  1. Western & Southern Life Insurance v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 2006
  2. Danielle Viktor, Ltd. v. Department of Labor & IndustrySupreme Court of Pennsylvania · 2006
  3. Venango Newspapers v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 1993
  4. Beacon Flag Car Co. v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 2006
  5. Sharp Equipment Co. v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 2002

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3Cited by5 opinions

  1. Famularo Catering, Inc. v. Commonwealth, Department of Labor & IndustryCommonwealth Court of Pennsylvania · 2015
  2. C.E. Robertson v. PSERS and Greater Johnstown Career and Technology CenterCommonwealth Court of Pennsylvania · 2017
  3. C.E. Robertson v. PSERS and Greater Johnstown Career and Technology CenterCommonwealth Court of Pennsylvania · 2017
  4. In Re: I.L. Vega v. Dept. of L&I, Office of UC Tax ServicesCommonwealth Court of Pennsylvania · 2020
  5. Linda's Cleaning Consultants, Inc. v. Dept. of L&I, Office of UC Tax ServicesCommonwealth Court of Pennsylvania · 2024

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