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IN RE BROWN

No. 83-6009.

743 F.2d 664 (1984)

In re Philip E. BROWN, formerly dba J & B Produce Co., a co-partnership, Debtor. Philip E. BROWN, Plaintiff-Appellee, v. STATE OF CALIFORNIA, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided September 21, 1984.

Attorney(s) appearing for the Case

Richard M. Moneymaker, Los Angeles, Cal., for plaintiff-appellee.

Herbert A. Levin, Deputy Atty. Gen., Los Angeles, Cal., for defendant-appellant.

Before PREGERSON and NORRIS, Circuit Judges, and SOLOMON, District Judge.

PREGERSON, Circuit Judge:

The Bankruptcy Court for the Central District of California granted an injunction against California's assessment of unemployment taxes, disability taxes, and personal income withholding taxes against Philip E. Brown measured by the compensation he paid to certain truck drivers. The bankruptcy court's order was based on a finding that the drivers were independent contractors and not Brown's employees, and thus, Brown was not liable for the...

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