Legal Opinion
Wiltsee v. California Employment Commission
California Court of Appeal
Decided May 7, 1945No. Civ. 12767PublishedCited by 15 opinions
1Opinion of the CourtPeters, P. J.
The California Employment Commission, after a hearing, determined that E. A. Wiltsee was subject to certain assessments under the Unemployment Insurance Act. (Stats. 1935, p. 1226, as amended; Deering’s Gen. Laws, Act 8780d.) Wiltsee paid the assessments under protest, and brought this action as permitted by § 45.10 of the act, to recover the amounts so paid. The superior court determined that Wiltsee was not subject to the assessments and granted him a refund. From this judgment the commission appeals.
Section 6.5 of the act provides that “employment” means “service, including service, in…
2Cases cited21 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- County of Los Angeles v. FrisbieCalifornia Supreme Court · 1942
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Gillum v. JohnsonCalifornia Supreme Court · 1936
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3Cited by15 opinions
- Nelson v. AbrahamCalifornia Supreme Court · 1947
- Wolf v. Superior CourtCalifornia Court of Appeal · 2003
- Joe Balestrieri & Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Simmons v. WareCalifornia Court of Appeal · 2013
- Nels E. Nelson, Inc. v. TarmanCalifornia Court of Appeal · 1958
10 more not listed; retrieve them via the Exa API.