Legal Opinion
Carlos v. Department of Workforce Services
Court of Appeals of Utah
Decided November 21, 2013No. 20120948-CAPublishedCited by 2 opinions
1Opinion of the Court
DAVIS, Judge:
T1 Wayne Carlos dba AAA Bail Bonds (AAA) seeks review of the Department of Workforce Services Appeals Board's (the Board) decision that Stephen Thorsted (Claimant) is eligible for unemployment benefits. AAA contends that the Board based its decision on an erroneous interpretation of provisions contained in the Federal Unemployment Tax Act (FUTA), see 26 U.S.C. § 3306 (2006); the Utah Employment Security Act (the UESA), see Utah Code Ann. §§ 35A-4-204 to -205 (LexisNexis 2011); and Title 81A of the Utah Code (the Utah Insurance Code). We agree and set aside the Board's decision.
BAC…
2Cases cited9 opinions
- Murray v. Utah Labor CommissionUtah Supreme Court · 2013
- Parson Asphalt Products, Inc. v. Utah State Tax CommissionUtah Supreme Court · 1980
- Allied Fidelity Corporation, F/k/a, William E. Roe, Allied Agents, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
- Allied Fidelity Corp. v. CommissionerUnited States Tax Court · 1976
- Airport Hilton Ventures, Ltd. v. Utah State Tax CommissionUtah Supreme Court · 1999
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3Cited by2 opinions
- BMS Ltd. 1999, Inc. v. Department of Workforce ServicesCourt of Appeals of Utah · 2014
- Fur Breeders Agric. Coop. v. Dep't of Workforce Servs.Court of Appeals of Utah · 2018