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PROPERTY HOLDING v. EMPLOYMENT SEC.

No. 1516-2.

15 Wn. App. 326 (1976)

549 P.2d 58

PROPERTY HOLDING & DEVELOPMENT, INC., Appellant, v. THE DEPARTMENT OF EMPLOYMENT SECURITY, Respondent.

The Court of Appeals of Washington, Division Two.

April 16, 1976.

Attorney(s) appearing for the Case

Robert J. Gunovick (of Carrithers & Gunovick), for appellant.

Slade Gorton, Attorney General, and Joseph Littlemore and Barbara Phillips, Assistants, for respondent.

REED, J.

Property Holding and Development, Inc. (hereafter PHD), appeals an adverse ruling by the Superior Court for Pierce County upholding an assessment for employment taxes levied on commissions paid to its salesmen. The superior court decision affirmed an administrative ruling by a hearing examiner for the Employment Security Department (hereafter Department), entered following a hearing and subsequently affirmed by the Employment Security Commissioner. The pivotal...

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