Howell v. Division of Employment Security in Department of Labor & Industrial Relations

Action for judicial review of an order and decision of the Unemployment Compensation Commission (now Division of Employment Security) denying plaintiffs' application for termination of coverage under the Unemployment Compensation Law, effective January 1, 1943, and holding that plaintiffs did not cease to be an "employer" subject to the law, as of January 1, 1943. The trial court affirmed the order of the Unemployment Compensation Commission and plaintiffs have appealed.

The record shows that Charles M. Howell, Jr. and Floyd E. Jacobs, a co-partnership, doing business as Howell, Jacobs and…