unempl.ins.rep. Cch 21,737 in Re Philip E. Brown, Formerly Dba J & B Produce Co., a Co-Partnership, Debtor. Philip E. Brown v. State of California

PREGERSON, Circuit Judge:

The Bankruptcy Court for the Central District of California granted an injunction against California’s assessment of unemployment taxes, disability taxes, and personal income withholding taxes against Philip E. Brown measured by the compensation he paid to certain truck drivers. The bankruptcy court’s order was based on a finding that the drivers were independent contractors and not Brown’s employees, and thus, Brown was not liable for the taxes. The district court affirmed the bankruptcy court. Applying a de novo standard of review to undisputed facts, we conclude…