Legal Opinion
Stuart-James Co. v. Tanner
Supreme Court of Georgia
Decided June 22, 1989No. 46418PublishedCited by 8 opinions
1Opinion of the Court
Hunt, Justice.
We granted The Stuart-James Company, Inc.’s application to appeal the ruling of the superior court affirming the decision of the Department of Labor that it is not exempt from unemployment taxes under the provisions of the Georgia Unemployment Security Act. OCGA Ch. 34-8.
Stuart-James is an investment banking and stock brokerage company, whose salespersons are essentially independent contractors who are compensated, not by salary, but by a share of the commission earned by Stuart-James on the sale of securities.
When the Department of Labor attempted to assess unemployment taxes…
2Cases cited4 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- Reed v. ReedSupreme Court of the United States · 1971
- Sarah Coventry, Inc. v. CaldwellSupreme Court of Georgia · 1979
- McGraw v. StateCourt of Appeals of Georgia · 1952
3Cited by8 opinions
- Dobbins v. StateSupreme Court of Georgia · 1992
- Sims v. StateSupreme Court of Georgia · 1991
- Henry v. StateSupreme Court of Georgia · 1993
- Moreton Rolleston, Jr. Living Trust v. DOTCourt of Appeals of Georgia · 2000
- Regan v. StateSupreme Court of Georgia · 2023
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