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MAISON BLANCHE, INC. v. LA. DEPT. OF LABOR

No. 91 CA 0852.

604 So.2d 670 (1992)

MAISON BLANCHE, INC. v. The LOUISIANA DEPARTMENT OF LABOR, OFFICE OF EMPLOYMENT SECURITY.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied August 10, 1992.

Writ Denied November 13, 1992.

Attorney(s) appearing for the Case

Van Mayhall, Jr., Baton Rouge, for plaintiff-appellee Maison Blanche, Inc.

Denise A. Nagel, Baton Rouge, for defendant-appellant Louisiana Dept. of Labor Office of Employment Sec.

Before WATKINS, CARTER and FOIL, JJ.

CARTER, Judge.

This is an appeal from a trial court judgment, reversing a determination by the Louisiana Department of Labor, Office of Employment Security (Employment Security), and granting a taxpayer a refund of unemployment contributions.

BACKGROUND

The Louisiana Employment Security Law, LSA-R.S. 23:1471 et seq., provides for the compulsory setting aside of unemployment reserves to be used for the benefit of unemployed persons and establishes...

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