PLAZA 3 RESTAURANT v. LABOR & INDUS. REL.

No. WD 36694.

703 S.W.2d 510 (1985)

PLAZA 3 RESTAURANT CORPORATION and One Hundred West Corporation, Respondents, v. LABOR AND INDUSTRIAL RELATIONS COMMISSION and Division of Employment Security, Appellants.

Missouri Court of Appeals, Western District.

Motion for Rehearing and/or Transfer Denied January 28, 1986.


Attorney(s) appearing for the Case

Rick V. Morris, Chief Counsel, Division of Employment, Timothy P. Duggan, Labor and Industrial Relations, Jefferson City, for appellants.

William G. Levi/Sharon A. Cooney, Smith, Gill, Fisher & Butts, Inc., Kansas City, for respondents.

Before CLARK, C.J., and KENNEDY and BERREY, JJ.


Motion for Rehearing and/or Transfer to Supreme Court Overruled and Denied January 28, 1986.

CLARK, Chief Judge.

This appeal involves the interpretation and application of the Missouri Employment Security Law, Chapter 288, RSMo. 1978. The specific issue presented is whether tips given by restaurant customers to waiters and waitresses are wages upon which the employers must pay unemployment taxes.

The case developed when the Missouri Division of Employment...

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