California Employment Stabilization Commission v. Municipal Court

Petitioner, the California Employment Stabilization Commission, brought an action in the Municipal Court of the City and County of San Francisco to recover unemployment insurance taxes in the sum of $251.27 alleged to be due from Waters and Ross, co-partners. Defendants filed an answer in which they denied that they “have been employers within the meaning of the Act mentioned, at the time mentioned, or at any other time”; denied that they “ever have been or are now subject to the said statute”; and denied “that any employments with which these defendants were concerned were subject to the…