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SOUTHWEST v. UNEMPLOYMENT INS. APPEALS BD.

No. E025396.

96 Cal.Rptr.2d 769 (2000)

81 Cal.App.4th 705

SOUTHWEST RESEARCH INSTITUTE, Plaintiff and Appellant, v. UNEMPLOYMENT INSURANCE APPEALS BOARD, Defendant and Respondent; Jeffery A. Yingst et al., Real Parties in Interest and Respondents.

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

June 1, 2000.

Attorney(s) appearing for the Case

Berger, Kahn, Shafton, Moss, Figler, Simon & Gladstone, Steven H. Gentry, and Fred Timothy Winters, Irvine, for Plaintiff and Appellant.

Bill Lockyer, Attorney General, Charlton G. Holland, III, Senior Assistant Attorney General, John H. Sanders, Supervising Deputy Attorney General, and Carolyn D. Fuson, Deputy Attorney General, for Defendant and Respondent and Real Party in Interest and Respondent Employment Development Department.

No appearance for Real Party in Interest and Respondent Jeffery A. Yingst.

Certified for Partial Publication.*

OPINION

GAUT J.

1. Introduction

Southwest Research Institute, a Texas nonprofit corporation, appeals from a judgment denying its petition for a peremptory writ of mandate. On appeal, Southwest contends that, for purposes of paying unemployment benefits, Jeffery Yingst1 was an independent contractor, not an employee,

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