Texas Unemployment Compensation Commission v. General Engineering Corp.

General Engineering Corporation et ah, respondents, sued Texas Unemployment Compensation Commission et al, petitioners, in their official capacities, to recover unemployment compensation taxes under protest. A trial court judgment for respondents was affirmed by the Court of Civil Appeals. 213 S. W. (2d) 151.

General Engineering Company was a limited partnership doing an engineering and construction business and handling industrial materials and supplies. As the only general parner, one Sprekelmeyer was in exclusive control of its operations and business. Because of a favorable benefit wage…