State v. Ratliff

HUGHES, Justice.

The State sued appellee, J. C. Ratliff, Jr., for taxes, interest and penalties under the provisions of the Texas Unemployment Compensation Act. Vernon’s Ann.Civ.St. art. 5221b — 1 et seq.

Trial was to the court upon an agreed statement of facts. From an adverse judgment, the State appeals.

Appellee, as an individual, was engaged in crude oil development to the extent of drilling an oil and gas test well in Howard County. The Comanche Pipe Line Corporation was engaged in transporting crude oil in Pecos and Ward Counties. Appellee owned 92.8% of the stock of such corporation.…