John Breuner Co. v. Perluss

Appellant seeks a refund of unemployment insurance taxes for the years 1944 through 1950. The amount claimed is $54,546.49. The trial court found appellant entitled to a refund of $1,521.28 and ordered judgment for this amount, plus interest. This appeal followed.

In order to understand the contentions of the parties it is necessary to note some of the statutory background of the controversy.

The California Unemployment Insurance Act makes provision for differences in the tax rate applicable to individual employers based upon the employer’s experience with the risk of unemployment. (Unemp. Ins.…