ABC Inc has hired Brian to work as a laborer paying him federal minimum wage, which is slightly more than the state minimum. Eventually ABC moves Brian into office not quite 50% of his work day, most weeks, but every once in awhile he works over 50% in the office. During the times he's in the office he is doing sales. Doing sales allows Brian to make more money if he meets certain goals. In order to meet those goals, however, he starts to work weekends from home. Ultimately the State finds out how many hours Brian is working and his rate of pay is less the State minimum. The State sues ABC and ABC claims Brian's sales job is either exempt or Brian is an independent contractor. The State counters that Brian's working from home does not factor into his total hours which should only be computed by his office-labor hour totals, which means that most hours worked are as a laborer. Which one one will prevail and why.

Students have to use IRAC form.