Texas Employment Commission v. Todd Shipyards Corp.

HUGHES, Justice.

Todd Shipyards Corporation, appellee, filed this suit July 19, 1951, against the Texas Employment Commission,1 its members, the Treasurer and Attorney General of the State of Texas.

Todd, alleging itself to be an “employer” and “employing unit” within the meaning of and subject to taxation under the provisions of the Texas Unemployment Compensation Act2 since “more than three years next preceding December 31, 1947, and at all times subsequent thereto” sued for the recovery of $106,260.55 paid as unemployment taxes or contributions during the -years 1948 to 1951, inclusive, and…