Northrop Aircraft, Inc. v. California Employment Stabilization Commission

This is an appeal by the defendant commission from a judgment for the plaintiff in an action to recover the amount of an additional employer’s tax for 1943 purportedly assessed pursuant to the Unemployment Insurance Act (formerly Unemployment Act, Stats. 1935, p. 1226, as amended, 3 Deering’s Gen. Laws, Act 8780d), and paid by the plaintiff under protest. The controversy presents the question of the power of the commission to make the additional assessment.

The case was tried on stipulated facts which were adopted as the findings of the court. For an understanding of the relevancy of the…