Wash. Court of Appeals published opinion — 323820.opn.pdf

Citation: Wash. Court of Appeals published opinion — 323820.opn.pdf
Jurisdiction: Washington (state)
Source verification: official_capture_completeness_unverified
Original Source: https://www.courts.wa.gov/opinions/pdf/323820.opn.pdf ↗

Related Parts of This Source

Full Text

1,779 chars

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON
DIVISION THREE

ARMAND DeFELICE, ) No. 32382-0-111
)
Appellant, )
)
v. )
)
STATE OF WASHINGTON, ) PUBLISHED OPINION
EMPLOYMENT SECURITY )
DEPARTMENT, )
)
Respondent. )

BROWN, J. - Dr. Armand DeFelice1 appeals the Employment Security Department

Commissioner's decision affirming an order and notice of assessment requiring Dr.

Armand to pay $1,896.37 in unemployment insurance back taxes, penalties, and

interest. Dr. Armand contends the commissioner erred when it found Drs. Loretta and

Louise were in his employment and not partners excluded under the Employment

Security Act. Because substantial evidence supports the commissioner's factual

findings and the conclusions of law are consistent, we affirm the commissioner's

decision and deny Dr. Armand's attorney fees request.

FACTS

1 This appeal concerns Dr. Armand DeFelice and his family members, Dr.
Loretta DeFelice and Dr. Louise DeFelice. Because they share the same last name,
they are referred to as Dr. Armand, Dr. Loretta, and Dr. Louise for clarity.
              

No. 32382-0-111
DeFelice v. Emp't Sec. Dep't

FACTS

In 1966, Dr. Armand began a dental practice and registered it as a sole

proprietorship. On February 1, 1990, Dr. Armand entered into an association

agreement with Dr. Loretta. On January 2, 2004, Dr. Armand entered into another

association agreement with Dr. Louise. Both association agreements provided that Dr.

Armand "agree~ to have Associate associate with him for the purpose of practicing

dentistry on [Dr. Armand's] patients." Admin. Record (AR) at 241,247. The association

agreements specifically stated all dentists "agreed that the doctors are not partners."