Burson v. Moore

Commissioner Burson has appealed from a decree awarding appellee Moore a recovery of unemployment compensation taxes in the amount of $603.60. The sole question is whether appellee Moore was an employer within the meaning of the Employment Security Law. The Chancellor held that he was not, and we concur in this holding.

Prior to August 31, 1966, a partnership composed of appellee Moore and Messrs. Miller and Hamby operated a barber shop in Brownsville, Tennessee. The partner-*57skip employed four additional barbers, Messrs. Sweat, Nalor, Dickson and Massengill. The partnership owned and…