Indiana Employment Security Division v. Ponder

This is an appeal from a judgment of the Knox Circuit Court in an action originally instituted before a liability referee of the Indiana Employment Security Division determining the amount of an employer’s contribution under the Indiana Employment Security Act.

The facts are not disputed, and from the record it appears that Guy and Emma Wheatcraft, prior to January 1, 1946, owned ánd operated two restaurants in the City of Vincennes. These two restaurants consisted of the Jewel Cafe, at which restaurant they regularly had twenty-two employees, and Dorothy’s Cafe with four employees. In the…