Musicians Considered "Employees" For Tax Purposes

Matter of Columbia Artists Management LLC (Commissioner of Labor), 2013 NY Slip Op 06043 (3d Dep't Sep. 26, 2013).

A New York appellate court held that a music management company and tour promoter is liable for unemployment insurance contributions on its payments to musicians who perform on tour at the musical productions, even though the company considers the musicians "independent contractors."  Laborers/"loaders", however, are not considered employees.

Lady Gaga Insurer Seeks Declaratory Judgment

Navigators Specialty Insurance Company v. Mermaid Music LLC; Stefani Joanne Germanotta; Team Love Child; Rob Fusari Productions LLC individually and in the right of Team Love Child LLC, Index No. 108996/2010 (Sup.Ct., N.Y. Co. filed 7/8/2010)

Plaintiff seeks a declaration that it is not required to defend and indemnify the insured, Stefani Germanotta (aka "Lady Gaga") in an underlying breach of contract action, on the basis of the policy's definition of "professional services." While the underlying complaint alleges breaches of a production agreement held between Germanotta and defendant Rob Fusari, none of these causes of action assert that the insured was negligent in the performance of music production, rendering the policy inapplicable to the claim.