Quality Coal Co. v. United States

JOHN E. MILLER, District Judge.

Plaintiff is a corporation duly organized under the laws of the State of Arkansas, and at all times material to the present proceeding was engaged in mining and selling coal, and employed more than eight persons. As such it was subject to the state Unemployment Compensation Law, Act 155 of 1937, Acts of Arkansas, Pope’s Digest • of the Statutes of Arkansas, Section 8549 *106et seq., and to the tax imposed by Title IX of the Social Security Act of 1935, 42 U.S.C.A. § 1101 et ,=eq., as amended by 26 U.S.C.A. Int.Rev.Code, § 1600 et seq.

For the years 1938, 1939 and…