American Screw Products Co. v. Unemployment Compensation Commission

Plaintiffs appeal from an order and judgment of the circuit court for the county of Wayne affirming the decision of the appeal board of the defendant Michigan unemployment compensation commission, in which decision the said appeal board held valid an assessment for contribution against plaintiffs dated January 21, 1943. The assessment for unemployment taxes in dispute is based upon moneys paid by appellants to certain of their employees during the last calendar quarter in 1941, without taking into consideration any wages paid to said employees during the same calendar year by appellants’…