Legal Opinion

Realty Management Corp. v. Kemp

District Court of Appeal of Florida

Decided March 5, 1980No. MM-427PublishedCited by 1 opinion

1Opinion of the Court

LARRY G. SMITH, Judge.

Realty Management Corporation appeals an order of the appellee, Florida Department of Labor and Employment Security, Division of Employment Security, finding that Realty is liable for unemployment compensation contributions with respect to earnings of its salesmen, and that the Division is not estopped to collect unemployment compensation contributions from Realty retroactive to July 1, 1972. The issues are whether Realty’s salesmen were compensated “solely by way of commission”, which is classified as exempt employment under Section 443.03(5)(7 )(16), Florida Statutes…

Also in this document: Concurrence.

2Cases cited5 opinions

  1. Greenhut Construction Co. v. Henry A. Knott, Inc.District Court of Appeal of Florida · 1971
  2. Dimmitt-Rickhoff-Bayer Real Estate Co. v. Finnegan, Collector of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
  3. Department of Revenue v. HobbsDistrict Court of Appeal of Florida · 1979
  4. Washington National Insurance v. Employment Security CommissionArizona Supreme Court · 1944
  5. George W. Davis & Sons, Inc. v. AskewDistrict Court of Appeal of Florida · 1977

3Cited by1 opinion

  1. Life Insurance Co. of Georgia v. Department of Labor & Employment Security, State, Division of Unemployment CompensationDistrict Court of Appeal of Florida · 1994

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