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AVCHEN v. KIDDOO

Docket No. B024445.

200 Cal.App.3d 532 (1988)

246 Cal. Rptr. 152

FRANCES AVCHEN, Plaintiff and Respondent, v. KAYE R. KIDDOO, as Director, etc., Defendant and Appellant.

Court of Appeals of California, Second District, Division Five.

April 19, 1988.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Herbert A. Levin, Deputy Attorneys General, for Defendant and Appellant.

Allen J. Kwawer for Plaintiff and Respondent.

OPINION

BOREN, J.

The relationship contemplated by the Unemployment Insurance Code as the basis for requiring the payment of contributions (employment taxes) is that of employer and employee. We agree with the trial court that no such relationship exists between a nurses' registry and the nurses who make use of the registry's services. Accordingly, we affirm the judgment in favor of...

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