Wood v. Sargeant

694 F.2d 1159 Unempl.Ins.Rep. CCH 21,701 Jean A. WOOD and Jean A. Wood Nurses' Registry and Employment Agency, Inc., Plaintiffs-Appellants, v. Larry SARGEANT, J. Van Skike, J.M. Bergeron, Morris Mencoff, Maurice Roberts, E.L. Sullivan, Martin R. Glick, California Employment Development Department and California Unemployment Insurance Appeals Board, Defendants-Appellees. No. 81-4663. United States Court of Appeals, Ninth Circuit. Argued and Submitted Sept. 14, 1982. Decided Dec. 17, 1982. Francis L. Wood, Santa Rosa, Cal., for plaintiffs-appellants. Richard F. Finn, San Francisco, Cal., for defendants-appellees. Appeal from the United States District Court for the Northern District of California. Before DUNIWAY, FLETCHER, and BOOCHEVER, Circuit Judges. DUNIWAY, Circuit Judge: 1 Jean A. Wood is the owner of Jean A. Wood Nurses' Registry and Employment Agency, Inc., a corporation. We refer to them both as "Wood." The California Employment Development Department audited the Registry's books and levied an assessment of $41,806.93 in unpaid unemployment taxes. Wood and her company exhausted the available administrative procedures for review of the assessment. The next step, under…