Witherspoon Oil Co. v. State

COMBS, Justice.

The majority do not concur in that part of the opinion prepared by Mr. Chief Justice WALKER wherein it is held that appellant’s failure to file written application for termination of coverage rendered it liable for the unemployment compensation tax for the year 1939.

We all agree that appellant on the record was liable for the tax for the years 1936 and 1937, by reason of the fact that appellant and C. L. Witherspoon should be treated as a single taxing unit, and said unit had enough employees during said two years to make it liable for the tax. Also, on our construction of the…