Fifth District Republican Committee v. Empoyment Security Commission

This is an appeal from a judgment of the Kent county circuit court reversing an administrative determination of liability for contributions under the Michigan Employment Security Act. * The question presented is whether the district committee of a political party is exempt from assessment under the act.

Plaintiff is the legally constituted Republican district committee for the fifth congressional district of this state. It claims exemption from the taxing provisions of the Michigan employment security act on two grounds. First, plaintiff contends that it is not an “employing unit” within the…