Unemployment Compensation Commission v. Crown Onion Shippers, Inc.

Defendant Crown Onion Shippers, Inc., a Michigan corporation, has appealed from a judgment entered in the circuit court for the county of Ingham, reversing a decision rendered by the appeal board of the Michigan unemployment compensation commission in which the board held that Crown was not required to make unemployment contributions.

Crown buys onions from growers in the field or at its warehouse at Grant, Michigan. Its sole customer is Heller Brothers of New York City, a corporation which is a wholesaler and dealer in onions. This cor-portion has 4 stockholders who are also stockholders of…