Mississippi Employment Security Commission v. Logan

The Employment Security Commission, appellant, assessed Charles F. Logan, doing business as Logan’s Barber Shop, for contributions (employment security tax) under the Mississippi Employment Security Law, based on the Commission’s finding that certain barbers performing services in appellee’s place of business were employees of appellee. The period covered by the assessment began January 1, 1961. On review by the Circuit Court the order of the Commission was reversed and that Court held that appellee was not liable for the assessment of contributions because he did not have any employees…