Legal Opinion
Christesson Reporting Service v. Oklahoma Employment Security Commission
Court of Civil Appeals of Oklahoma
Decided June 20, 1995No. 83000PublishedCited by 4 opinions
1Opinion of the Court
REIF, Judge.
The Oklahoma Employment Security Commission seeks review of the district court order that relieved Christesson Reporting Service from an assessment of back unemployment compensation taxes for the last three quarters of 1986, all of 1987 and 1988, and the first quarter of 1989. The Commission assessed the back taxes after an audit and determination that “free lance” court reporters who received court reporting assignments through Christesson’s booking service were employees rather than independent contractors. The district court upheld the Commission’s determination that the court…
2Cases cited4 opinions
- Realty Mortgage & Sales Co. v. Oklahoma Employment Security Com.Supreme Court of Oklahoma · 1945
- St. Louis-S. F. Ry. Co. v. MatthewsSupreme Court of Oklahoma · 1935
- Perma-Stone Oklahoma City Co. v. Oklahoma Employment Security CommissionSupreme Court of Oklahoma · 1954
- Sanders v. Oklahoma Employment Security CommissionSupreme Court of Oklahoma · 1967
3Cited by4 opinions
- Health Care Associates, Inc. v. Oklahoma Employment Security CommissionSupreme Court of Oklahoma · 2001
- Express Bus, Inc. v. Oklahoma Employment Security CommissionCourt of Civil Appeals of Oklahoma · 2007
- Health Care Associates, Inc. v. Oklahoma Employment Security CommissionSupreme Court of Oklahoma · 2001
- RPHS, Inc. v. Assessment Board for the Oklahoma Employment Security CommissionCourt of Civil Appeals of Oklahoma · 2008