Unemployment Compensation Commission v. City Ice & Coal Co.

Are the three corporate defendants “owned and controlled . . . directly or indirectly by the same interests” witbin the meaning of section 19 (f), (4) of the N. C. Unemployment Compensation Act (chapter 1, Public Laws, Ex. Session, 1936) ? We think they are. As this question is answered in the affirmative, it becomes unnecessary to pass upon the incidental question as to the status of nonsalaried, corporate officers as “employees” of said corporation.

The agreed statement of facts presents a clear picture of three affiliated corporate enterprises, whose stock is closely held in a family…