Legal Opinion
Cifuentes v. Costco Wholesale Corp.
California Court of Appeal
Decided June 26, 2015No. B247930Published
[CERTIFIED FOR PARTIAL PUBLICATION*]
1Opinion of the Court
Opinion
PERREN, J. *
Carlos Cifuentes won a judgment for lost wages against his former employer, Costco Wholesale Corporation (Costco). Costco withheld federal and state payroll taxes from the award. Cifuentes claimed the judgment was not satisfied, citing the decision in Lisec v. United Airlines, Inc. (1992) 10 Cal.App.4th 1500, 1507 [11 Cal.Rptr.2d 689] (Lisec), that an employer is not required to withhold payroll taxes from an award of lost wages to a former employee. Believing it was bound by Lisec, the trial court ruled the withholding was improper and denied Costco’s motion for…
2Cases cited33 opinions
- Auto Equity Sales, Inc. v. Superior CourtCalifornia Supreme Court · 1962
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Pollard v. E. I. Du Pont De Nemours & Co.Supreme Court of the United States · 2001
- Commissioner v. BanksSupreme Court of the United States · 2005
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