St. Louis County Transit Co. v. Division of Employment Security of Department of Labor & Industrial Relations

DIXON, Commissioner.

This is an appeal by the St. Louis County Transit Company from a determination of the Division of Employment Security which was affirmed by the Circuit Court of Cole County, Missouri. It reaches us by transfer from the Supreme Court. The liability of St. Louis County Transit Company for unemployment tax under Chapter 288, RSMo 1959, V.A.M.S., is in issue.

For convenience, we will refer to the parties as follows: St. Louis County Transit Company will be referred to as “County,” the Bi-State Development Corporation as “Bi-State,” the Industrial Commission of Missouri as the…