Mississippi Employment Security Commission v. Heidelberg Hotel Co.

Ethridge, C.

The Mississippi Employment Security Commission appealed from a judgment of the circuit court of the First Judicial District of Hinds County, Mississippi, reversing an order of that commission which disallowed an application for a refund of state unemployment taxes paid by appellee, Heidelberg Hotel Company, to the commission. These taxes were levied on the compensation earned by certain orchestra leaders and the members of their orchestras while playing engagements at the appellee’s hotel in Jackson, Mississippi. The commission ruled that the orchestra leaders and the members of…