Levy's Ladies Toggery, Inc. v. Bryant

The complainant, who is engaged in the ladies’ ready-to-wear business in Memphis, filed its original bill in the Chancery Court at Nashville to recover $612.74, which it had paid under protest to the Commissioner of Labor as a tax assessed under the Unemployment Compensation Law of Tennessee. The bill alleges that complainant had paid all lawful assessments assessed against it.

The amount of money herein specified represents taxes paid on the employees of one Samuel G. Hiller for the years 1936 up to 1944. The bill recites in detail the relationship between the complainant and the said Hiller,…