Brock v. National Health Corp.
The Secretary of Labor initiated an action against National Health Corporation (NHC) alleging willful and repeated violations of the Fair Labor Standards Act (FLSA), specifically regarding unpaid overtime and failure to maintain accurate records for its staff accountants. NHC argued that these employees were exempt administrative personnel. The court, however, determined that the staff accountants' duties were primarily bookkeeping and did not involve the requisite discretion and independent judgment for exemption. Given NHC's history of similar violations, the court found the company's conduct willful and ruled in favor of the Secretary of Labor, mandating payment of three years of back wages and an equivalent sum in liquidated damages.