Packard Clothes Inc. v. Director of the Division of Employment Security

This is an action of contract brought under G. L. (Ter. Ed.) c. 151A, § .18, as it appears in St. 1941, c. 685, § 1, to recover alleged excessive contributions assessed to and paid by the plaintiff. See Griswold v. Director of the Division of Employment Security, 315 Mass. 371, 374. The action was heard upon a case stated. The facts set forth therein may be summed up as follows: One Abraham Close prior to January 1, 1942, was an employer doing business *330under the trade name of Packard Clothes, and also under the trade name of Abraham Close Manufacturing Company, and was an employer subject to…