Continental Oil Co. v. Unemployment Compensation Division of Industrial Accident Board

HOLDEN, Justice.

For many years prior to the commencement of this proceeding the Continental Oil Company, hereinafter called the Company, was and still is engaged in the business of wholesaling gasoline, kerosene, oil, lubricants, and other similar products at many places in this state, and at certain places in the state maintained and operated bulk plants or stations.

December 5, 1945, the Company received a letter from Victor H. Self, a Deputy Commissioner of the Treasury Department (in reply to its letter to the deputy commissioner dated October 11, 1945), holding the Company was not the…