Cohen v. State

GRAY, Justice.

This appeal is from a judgment for unemployment compensation taxes, penalties and interest alleged to be due by appellant for the years 1954, 1955 and the first and second quarters of the year 1956 under the terms and provisions of the Unemployment Compensation Act, Art. 5221b, Vernon’s Ann.Civ.St.

The facts are undisputed and only questions of law are presented.

Appellant became an employer subject to the Act in 1945. In 1946 he was adjudged to. be a bankrupt and as such was discharged. All employment compensation taxes due for the years 1945 and 1946 were paid through the…