Jones

William S. Gregory appeals from a judgment holding him individually liable for his corporation’s “delinquencies in paying [outstanding wages, expenses, interest and penalties], not because he ‘did business as’ . . . or through any veil-piercing analysis, but simply because he was a ‘corporate officer who had operational control of the corporation’s covered enterprise,’ ” quoting Lopez v. Silverman (S.D.N.Y 1998) 14 F.Supp.2d 405, 412-413 . The Labor Commissioner, by the Division of Labor Standards Enforcement (DLSE), brought this suit against Gregory on behalf of the corporation’s unpaid California employees. Relying on assertedly analogous federal authorities, DLSE argued Gregory fell within the meaning of “employer” in various Labor Code wage provisions and Industrial Welfare Commission (IWC) wage orders. Attacking the judgment, Gregory contends California law does not support imposing personal liability on corporate officers or agents as “employers.” Guided by our Supreme Court’s recent decision in Reynolds v. Bement (2005) 36 Cal.4th 1075 [ 32 Cal.Rptr.3d 483 , 116 P.3d 1162 ] (Reynolds), we agree. We therefore reverse the judgment and remand for proceedings…