Vocelle v. Trade Winds Dry Cleaners, Inc.

WIGGINTON, Judge.

This matter is before the Court on an appeal by the Florida Industrial Commission from a judgment of the Circuit Court of Leon County reversing an order of the Industrial Commission which found that the appellees were liable for the payment of certain taxes under the Florida Unemployment Compensation Law. The appellees, Willard W. Severy and Everett W. Severy, together with their respective wives, constituted a partnership which owned certain real and personal property in Dade County. The partners formed a corporation known as Trade Winds Dry Cleaners, Inc., and were the sole…