State v. Lewis

RAYMOND GRAY, Justice.

This is a suit to recover unemployment compensation taxes, penalties and interest under the Texas Unemployment Compensation Act, Article 5221b — 1 et seq., Vernon’s Ann.Civ.St. The 'suit is against William Bradley Lewis, doing business as Bill’s Lunch, in Olney, Texas, and is for taxes for the year 1946, the first three quarters of 1947, and penalties and interest.

The cause was submitted to the court upon an agreed stipulation, the material portions of which are:

On November 30, 1946, appellee (William Bradley Lewis) contracted to purchase Gus’ Cafe in Olney, Texas; at…