Brannaman v. Richlow Manufacturing Co.

This action was brought by the defendant in error, hereinafter called the company, to obtain a refund of unemployment compensation contributions for the years 1937, 1938, and the first half of 1939, paid under protest by it to plaintiffs in error, hereinafter for convenience designated as state officials. The refund was decreed by the district court and the state officials bring the judgment here for review.

The first question presented is whether, in computing the number of persons employed by the company, its non-compensated corporate secretary, whose duties were limited to the performance…