(Download) "John L. King v. State Idaho" by Supreme Court of Idaho No. 15640 # Book PDF Kindle ePub Free
eBook details
- Title: John L. King v. State Idaho
- Author : Supreme Court of Idaho No. 15640
- Release Date : January 28, 1986
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
A professional service corporation, John L. King, P.A., appeals a decision of the Industrial Commission holding that services performed by John L. King, an attorney, for the professional service corporation were covered employment and therefore subject to employment security tax. The commission's Conclusion was based on its finding that Mr. King was an employee of the corporation and thus not engaged in an independent trade, occupation, profession, or business. I.C. § 72-1316(d)(1). Because we conclude that the commission's finding is flawed by an erroneous legal Conclusion, we reverse and remand. John L. King is an attorney licensed to practice in the State of Idaho. King has practiced law since 1973 in the State of Idaho. In 1982 King incorporated John L. King, P.A., pursuant to Idaho Code, Title 30, chapter 13, the Professional Services Corporation Act. King is the sole shareholder of the corporation and its only officer. With the exception of Mr. King, King, P.A., has no employees. The only assets held by the corporation are an automobile and a month-to-month lease on office space. There is no written agreement between John King as an individual and King, P.A. Mr. King is paid for the legal services he renders on behalf of the professional service corporation out of a corporate checking account, generally on a month-to-month basis. The corporation withholds income taxes and Social Security tax from Mr. King's compensation. The corporation also purchases health and life insurance for Mr. King.