Brumby v. Brooks

Bell, Chief Judge.

This case commenced with a fi. fa. issued against an individual who had been president of Ten-Tex Corporation to collect unemployment compensation taxes which the firm had failed to pay during the years 1965 through 1968. As the corporation had no corporate assets available for levy, the Georgia Security Agency of the Department of Labor sought to make the appellant pay under the terms of Code Ann. § 54-650.2. This recites that "All contributions, or taxes, under this Chapter are hereby made a personal debt of the person required hereunder to file the returns or to pay the…