California Employment Commission v. Betthesda Foundation

WOOD (W. J.), J.

Plaintiff commenced this action under the provisions of section 45 of the California Unemployment Insurance Act (Chap. 352, Stats. 1935; Deering’s Gen. Laws, 1937, Act 8780d) to recover unemployment insurance contributions for the calendar years 1936, 1937 and 1938. Defendant alleged that it is organized and operated exclusively for charitable purposes and claimed to be exempt from making the contributions. The trial court made findings adverse to the allegations of defendant and gave judgment for plaintiff, from which defendant prosecutes this appeal. There is also a…