Appellants' Reply Brief - Washington State Courts
Appellants' Reply Brief - Washington State Courts
Appellants' Reply Brief - Washington State Courts
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that the Board deducted from her gross receipts were not mandatory<br />
business expenses and should not be deducted to determine her wage.<br />
All of Malang's strained arguments are unpersuasive, as well as<br />
unsupported by any statutory authority or case law, and the arguments<br />
defy common sense. Therefore, Malang's arguments must be rejected.<br />
11. THE BOARD AND DEPARTMENT CORRECTLY<br />
INVOKED SUBSECTION (4) OF RCW 51.08.178 TO<br />
"FAIRLY AND REASONABLY DETERMINE[]" A WAGE-<br />
EQUIVALENT FOR MALANG FROM HER ACTIVITIES<br />
IN SELF EMPLOYMENT<br />
A. Contrary To Malang's Contention, The Word "Wages" Is Not<br />
Defined In RCW 51.08.178, And Therefore The Department<br />
Must Translate Malang's Earning From Self-Employment Into<br />
A "Wage-equivalent"<br />
Throughout her brief to this Court, Malang argues that gross<br />
business receipts from self-employment are "gross earnings" and that<br />
"gross earnings" are the "wages" of a sole proprietor under<br />
RCW 5 1.08.178(1). See, e.g., RE3 at 2, 16-19. Malang offers no authority<br />
for equating gross business receipts or gross income with gross earnings,<br />
or for her declaration that '"he ordinary meaning of 'wages' is gross<br />
earnings." RB at 2, 19. The definition of wages that Malang proposes<br />
would require this Court to revise or add words to RCW 51.08.1 78(1)<br />
because the Legislature did not include "gross earnings" in the text of the