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COURTNEY AND COURTNEY, INC. v. SCOTT

No. 22997-CA.

589 So.2d 78 (1991)

COURTNEY AND COURTNEY, INC., Plaintiff-Appellee, v. Frank SCOTT, Director, Office of Employment Security, Louisiana Department of Labor, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

October 30, 1991.

Attorney(s) appearing for the Case

Denise A. Nagel, Baton Rouge, for defendant-appellant.

Cook, Yancey, King & Galloway by Timothy B. Burnham, Shreveport, for plaintiff-appellee.

Before MARVIN, C.J., and LINDSAY and HIGHTOWER, JJ.

MARVIN, Chief Judge.

In this action for unemployment insurance taxes, defendant, hereafter called the State, appeals a judgment of the district court which reversed an administrative determination that Robert C. Hayes, Jr. was an "employee" of Courtney and Courtney, Inc., rather than an "independent contractor."

In reversing the administrative judgment, the district court found that the administrative determination...

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