United States v. Quality Stores, Inc., 572 U.S. ___, 134 S. Ct. 1377 (2014)

Before and following the filing of an involuntary Chapter 11 bankruptcy, Quality Stores and its affiliated companies terminated thousands of employees. The employees received severance payments, and Quality Stores reported those payments as wages on W-2 tax forms, paid the employer’s required share of FICA taxes and withheld the employees’

Albillo v. Intermodal Container Services, Inc., 114 Cal. App. 4th 190 (2003)

In this class action, the plaintiff-independent contractors (truck owners and owner-operators) sued Intermodal Container Services, Inc. and other freight transportation companies (the companies) for violation of Business & Professions Code § 17200, among other things, arising out of the companies’ charging the truckers for workers’ compensation coverage. Under the lease agreement between