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OUTDOOR WORLD CORP. v. DEPT. OF LABOR

542 A.2d 369 (1988)

OUTDOOR WORLD CORPORATION v. MAINE DEPARTMENT OF LABOR, UNEMPLOYMENT INSURANCE COMMISSION.

Supreme Judicial Court of Maine.

Decided June 8, 1988.

Attorney(s) appearing for the Case

Andrew M. Horton, Herbert M. Friedman, Jr. (orally), Verrill & Dana, Portland, for plaintiff.

James E. Tierney, Atty. Gen., Joyce Oreskovich, L. Louise Smith (orally), Asst. Attys. Gen., Augusta, for defendant.

Before McKUSICK, C.J., and ROBERTS, WATHEN, GLASSMAN, SCOLNIK and CLIFFORD, JJ.

GLASSMAN, Justice.

The plaintiff, Outdoor World Corporation (Outdoor World), appeals from the judgment of the Superior Court, Cumberland County, affirming the decision of the Maine Unemployment Insurance Commission (Commission) which upheld an unemployment insurance tax assessment against Outdoor World. Both the Superior Court and the Commission denied tax exemptions to Outdoor World because its salespeople were neither independent...

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