No. C050978.

59 Cal.Rptr.3d 37 (2007)

150 Cal.App.4th 923

AIR COURIERS INTERNATIONAL et al., Plaintiffs and Appellants, v. EMPLOYMENT DEVELOPMENT DEPARTMENT et al., Defendants and Respondents.

Court of Appeal of California, Third District.

April 12, 2007.

Attorney(s) appearing for the Case

Dennis L. Perez, Hochman, Salkin, Rettig, Toscher & Perez, Beverly Hills, CA, for Plaintiffs and Appellants.

Steven J. Green, Office of the State Attorney General, Sacramento, CA, for Defendants and Respondents.


Different tax results flow from whether a worker is classified as an employee or an independent contractor. Plaintiffs Air Couriers International (formerly known as Sonic Couriers of Arizona, Inc.), UPS Service Parts Logistics, Inc. (formerly known as Sonic Air, Inc., and Arizona Sonic Air, Inc.) and UPS Logistics Group (collectively referred to as Sonic) employ drivers to pick up and deliver packages in a timely manner. Sonic filed a complaint for refund...

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