No. D076079.

62 Cal.App.5th 59 (2021)

276 Cal. Rptr. 3d 458

VENDOR SURVEILLANCE CORPORATION, Plaintiff and Appellant, v. PATRICK W. HENNING, JR., as Director, etc., et al., Defendants and Respondents.

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

March 18, 2021.

Attorney(s) appearing for the Case

Ogletree, Deakins, Nash, Smoak & Stewart, Jack S. Sholkoff and Tracie Childs for Plaintiff and Appellant.

Xavier Becerra , Attorney General, Lisa W. Chao , Assistant Attorney General, Brian D. Wesley , Tim Nader and Anna Barsegyan , Deputy Attorneys General, for Defendants and Respondents.


Vendor Surveillance Corporation (VSC) appeals from an adverse judgment in its action seeking refund of $278,692 in unemployment insurance taxes assessed by the Employment Development Department (EDD). The outcome turns on whether project specialists hired by VSC between January 1, 2011, and December 31, 2013 (the...

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