Carroll v. Kelly

STAKELY, Justice.

Eugene M. Wells, as Director of Industrial Relations for the State of Alabama, filed the original bill of complaint for a declaratory judgment in the Equity Division of the Circuit Court of Jefferson County. Eugene M. Wells was succeeded in office by Arthur D. Kelly, who was in *473turn succeeded in'office by Ralph R. Williams, who is now Director of Industrial Relations for the State of Alabama. The purpose of the bill is to declare which of the two respondents, Ernest E. Carroll and Deaton Truck Lines, Inc., a corporation, was liable for unemployment taxes under the provisions…