Unemployment Compensation Commission v. Collins

The question involved in this appeal is whether the appellee, L. E. Collins, was at any time since December 31, 1940, an “employer” within the meaning of the Virginia Unemployment Compensation Act,1 and should have been required to file the payroll reports and pay the contributions assessable against him under the provisions of that Act. After a hearing held under section 7(a) of the Act, as amended (Michie’s Code of 1942, section 1887(99) (a) ), the Commission found and adjudged that Collins was an employer within the meaning of the Act, during the years 1941 and 1942, and ordered and…