Legal Opinion
Contemporary Systems Design v. Commissioner of Jobs & Training
Court of Appeals of Minnesota
Decided November 1, 1988No. C7-88-806PublishedCited by 3 opinions
1Opinion of the Court
OPINION
FOLEY, Judge
Relator Contemporary Systems Designs (CSD) by its president, Timothy W. Buroker, seeks review of a determination that CSD’s profits must be considered Buroker’s wages for unemployment compensation purposes.
FACTS
CSD is a Minnesota Subchapter S corporation in the business of computer programming. In 1985, Buroker performed services for CSD. CSD showed a profit for 1985 that was “passed through” to Buroker’s individual income tax return pursuant to federal tax laws governing Subchapter S corporations.
On August 31, 1987, the Department of Jobs and Training issued a…
2Cases cited8 opinions
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Globe Leasing, Inc. v. Engine Supply & MacHine ServiceCourt of Appeals of Texas · 1969
- Paradise v. NowlinCalifornia Court of Appeal · 1948
- Brandstein v. White Lamps, Inc.District Court, S.D. New York · 1937
- State Ex Rel. Western Parks, Inc. v. Bartholomew County CourtIndiana Supreme Court · 1978
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3Cited by3 opinions
- Nicollet Restoration, Inc. v. TurnhamCourt of Appeals of Minnesota · 1991
- Rosebud Federal Credit Union v. Mathis Implement, Inc.South Dakota Supreme Court · 1994
- Rosebud Federal Credit Union v. Mathis Implement, Inc.South Dakota Supreme Court · 1994