REES, Justice.
Defendant, Iowa Employment Security Commission, appeals from the findings and decision of the trial court reversing a decision of the Commission holding that the earnings of the two principal officers and only stockholders of plaintiff are subject to employment compensation tax. Trial court held the two officers and stockholders were not employees of the corporation and that compensation paid them did not constitute taxable wages under Chapter 96, The...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.