State ex rel. Unemployment Compensation Commission v. National Life Insurance

The question presented to us for decision is whether the National Life Insurance Company, the appellant, is, upon the record in the case, liable for unemployment compensation contributions demanded by the plaintiff. That question, however, is resolved into several minor inquiries which require attention.

The appellant concedes that unless the case at bar can be distinguished from Unemployment Compensation Commission v. Jefferson Standard Life Ins. Co., 215 N. C., 479, 2 S. E. (2d), 584, the decision of the Commission must be upheld or the cited case must be overruled before relief can be…