Employment Security Commission of Wyoming v. Great Western Hotel Management, Inc.

The Employment Security Commission of Wyoming has appealed from a judgment of the district court in Albany County which allowed Great Western Motel Management, Inc., to recover unemployment taxes it had paid under protest to the commission.

Great Western operates the Holiday Inn in Laramie. The taxes in question had been assessed and paid upon tips or gratuities reported to Great Western by its employees, upon forms provided by the Internal Revenue Service under applicable provisions of the Internal Revenue Code of 1954, Title 26, § 6053(a), U.S.C.A.

*212Counsel for appellant-commission makes it…