Beare Co. v. State

OPINION

DROWOTA, Justice.

This tax litigation involves an appeal by the State of Tennessee and the Tennessee Department of Employment Security, Defendants-Appellants, from an order of the Tennessee Claims Commission requiring the State to refund employment security taxes that The Beare Company, Claimant-Appellee, paid to the Tennessee Department of Employment Security for the period 1982-86. The taxes were assessed against Beare by the State in 1987 after a determination was made that certain “truck hoppers,” individuals who unload trucks at Beare’s warehouse facilities, were Beare employees…