Legal Opinion

Commissioner of the Division of Unemployment Assistance v. Town Taxi of Cape Cod, Inc.

Massachusetts Appeals Court

Decided March 12, 2007No. 06-P-684PublishedCited by 19 opinions

1Opinion of the CourtKantrowitz, J.

At issue is whether the drivers for Town Taxi of Cape Cod, Inc. (Town Taxi), are independent contractors or employees within the meaning of G. L. c. 151 A, § 2, for purposes of requiring Town Taxi to pay unemployment compensation.1 We affirm the judgment of the Boston Municipal *427Court that the drivers are independent contractors.

Procedural background. A review examiner of the division of unemployment assistance (division) affirmed an initial division determination that taxicab drivers for Town Taxi were employees of Town Taxi within the scope of G. L. c. 151 A, § 2. On appeal, the division’s…

2Cases cited3 opinions

  1. Athol Daily News v. Board of Review of the Division of Employment & TrainingMassachusetts Supreme Judicial Court · 2003
  2. Coverall North America, Inc. v. Commissioner of the Division of Unemployment AssistanceMassachusetts Supreme Judicial Court · 2006
  3. Boston Bicycle Couriers, Inc. v. Deputy Director of the Division of Employment & TrainingMassachusetts Appeals Court · 2002

3Cited by19 opinions

  1. Sebago v. Boston Cab Dispatch, Inc.Massachusetts Supreme Judicial Court · 2015
  2. Machado v. System4 LLCMassachusetts Supreme Judicial Court · 2015
  3. Ruggiero v. American United Life InsuranceDistrict Court, D. Massachusetts · 2015
  4. Garcia v. Border Transp. Grp., LLC, California Court of Appeal, 5th District2018
  5. De Giovanni v. Jani-King International, Inc.District Court, D. Massachusetts · 2009

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