Zuckerman-Mandeville, Inc. v. Sheffield

Opinion

REGAN, J.

This is an action for a refund of unemployment insurance taxes paid under protest by the plaintiff, a farming corporation. The trial court, sitting without a jury, considered the case to be one of first impression, found for the plaintiff, and in so doing held section 627, subdivision (b) of the Unemployment Insurance Code to be unconstitutional as applied to the facts in this case.

The Department of Human Resources Development appeals.

The respondent (plaintiff) is a farming organization, in no other business since 1956, its principal crops being potatoes, asparagus, tomatoes,…