Grand Rapids Dry Goods Co. v. Employment Security Commission

Defendant appeals from judgment for plaintiff representing recovery of amounts plaintiff paid defendant under protest as contributions or taxes under the Michigan unemployment compensation act * for the last 3 quarters of 1948, and the years 1949, 1950 and 1951.

C. J. Farley & Company, a corporation, and 3 subsidiary corporations which it owned, were engaged for years in the wholesale dry goods business, in Grand Rapids with Mr. C. J. Farley as the managing head. The 4 corporations were located at the same Grand Rapids address, all were engaged in the same type of business which was conducted…