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HOTEL DEL CORONADO CORP. v. EMPLOYMENT DEV. DEPT.

Docket No. D006514.

208 Cal.App.3d 59 (1989)

255 Cal. Rptr. 804

HOTEL DEL CORONADO CORPORATION, Plaintiff and Appellant, v. EMPLOYMENT DEVELOPMENT DEPARTMENT, Defendant and Respondent.

Court of Appeals of California, Fourth District, Division One.

February 27, 1989.

Attorney(s) appearing for the Case

COUNSEL

Roger A. Geddes, A.J. Zafis and Timothy R. Binder for Plaintiff and Appellant.

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Soussan G. Bruguera, Deputy Attorneys General, for Defendant and Respondent.

OPINION

WIENER, Acting P.J.

Plaintiff Hotel del Coronado Corporation (Hotel Del) appeals a summary judgment in favor of Employment Development Department of the State of California (Department). We affirm.

I

On April 28, 1981, the Department levied an assessment of $8,084 for unemployment tax contributions pursuant to Unemployment Insurance Code section 1131

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