Karchmer v. State

ARCHER, Chief Justice.

This action was brought by the State of Texas, at the request of the Texas Employment Commission, under and by virtue of Art. 5221b — 17, Sec, (f) (1), of Vernon’s Civil Statutes of the State of Texas, to require the appellant to pay certain contributions as a tax, on the theory that appellant was an employer as that term is defined in the Texas Unemployment Compensation Act, and particularly that he had in his employment 8 or more individuals for a period of 20 or more'different weeks for the calendar year 1945, under circumstances more particularly set out in the…