Legal Opinion
Briggs v. California Employment Commission
California Supreme Court
Decided April 23, 1946No. L. A. 19030PublishedCited by 18 opinions
1Opinion of the CourtEdmonds, J.
L. D. Briggs, doing business as Knoxage Water Company, sued to recover taxes levied under the Unemployment Insurance Act (Stats. 1935, p. 1226, as amended; Deering’s Gen. Laws, 1939 Snpp., Act 8780d) and paid by him under protest. As grounds for the reversal of the judgment in his favor, the California Employment Commission contends that the persons who performed services for him in the sale and delivery of bottled water were his employees and not independent contractors.
The facts are not in dispute. In the years 1938 to 1940, inclusive, the Knoxage Water Company sold its product through…
2Cases cited4 opinions
- Empire Star Mines Co. v. California Employment CommissionCalifornia Supreme Court · 1946
- California Employment Commission v. Los Angeles Down Town Shopping News Corp.California Supreme Court · 1944
- Garrison v. State of CaliforniaCalifornia Court of Appeal · 1944
- California Employment Commission v. BatesCalifornia Supreme Court · 1944
3Cited by18 opinions
- Tieberg v. Unemployment Ins. App. Bd.California Supreme Court · 1970
- Toyota Motor Sales U.S.A., Inc. v. Superior CourtCalifornia Court of Appeal · 1990
- Isenberg v. California Employment Stabilization CommissionCalifornia Supreme Court · 1947
- California Employment Stabilization Commission v. MorrisCalifornia Supreme Court · 1946
- Aladdin Oil Corp. v. PerlussCalifornia Court of Appeal · 1964
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