Legal Opinion
Maryland Unemployment Compensation Board v. Albrecht
Court of Appeals of Maryland
Decided March 24, 1944No. [No. 26, January Term, 1944.]PublishedCited by 42 opinions
1Opinion of the CourtDelaplaine, J.
The issue on this appeal is whether the Maryland Unemployment Compensation Board can lawfully assess Lillie C. Albrecht, widow, and William G. Albrecht, Jr., her son, for contributions to the unemployment compensation fund on wages paid to an elevator operator in their office building on Pratt Street in Baltimore.
The Unemployment Compensation Law of Maryland, intended to supplement the Federal Social Security Act, 42 U. S. C. A., Secs. 301-1307, was enacted by the Legislature in 1936 in view of the widespread unemployment caused by the depression. The tax demanded from the employer is an…
2Cases cited27 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Bandini Petroleum Co. v. Superior Court, Los Angeles Cty.Supreme Court of the United States · 1931
- Howes Bros. v. Unemployment Compensation CommissionMassachusetts Supreme Judicial Court · 1936
- Unemployment Compensation Com. v. . Ins. Co.Supreme Court of North Carolina · 1939
22 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Smith v. HiginbothomCourt of Appeals of Maryland · 1946
- Davidson v. MillerCourt of Appeals of Maryland · 1975
- Comptroller of Treasury v. M. E. Rockhill, Inc.Court of Appeals of Maryland · 1954
- Bart Arconti & Sons, Inc. v. Ames-Ennis, Inc.Court of Appeals of Maryland · 1975
- Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977
37 more not listed; retrieve them via the Exa API.