Dana Corp. v. Employment Security Commission

Dana Corporation, plaintiff-appellant and the Michigan employment security commission stipulated facts before a referee of that commission to whom Dana Corporation had appealed from an administrative redetermination of its contribution rate on its chargeable payroll for employment security tax purposes for the year 1957.

Successive decisions by the referee, the appeal board majority, and the circuit court of Ingham county, affirmed the administrative decision.

The question on appeal to this Court is identically stated by appellant and appellee:

“Was appellant, Dana Corporation, on June 30, 1956,…