Dickerson-Seely & Associates, Inc. v. Texas Employment Commission

ABOUSSIE, Justice.

In this tax refund suit, appellant contests appellee’s assessment of unemployment compensation contributions. Appellee Commission ruled that a claimant (who is not a party to this proceeding) and other appraisers under contract to appellant are its employees within the meaning of the Texas Unemployment Compensation Act. Tex.Rev.Civ.Stat.Ann. art. 5221b-l et seq. (1987 & Supp.1989). Appellee ordered appellant to pay unemployment compensation contributions, plus interest and penalties, for the claimant and for all others similarly situated. See Article 5221b-12. Appellant paid…