Legal Opinion

State of Texas v. Williams & Mettle Co., a Texas Corporation

Texas Court of Appeals, 3rd District (Austin)

Decided November 9, 1994No. 03-93-00697-CVPublishedCited by 3 opinions

1Opinion of the Court

BEA ANN SMITH, Justice.

The State of Texas sued Williams & Mettle Co. (the “Company”) to recover unemployment taxes for 1987, 1988, 1989 and for three quarters of 1991. The trial court rendered a take-nothing judgment against the State, dismissing for lack of jurisdiction the suit seeking contributions for 1987 through 1989 and finding that the Company had credits for 1991 which equaled or exceeded the contributions claimed by the State. We will reverse the trial court’s judgment.

STATUTORY SCHEME

This appeal causes us to examine the statutory scheme requiring employers to pay contributions to…

2Cases cited4 opinions

  1. Knight v. International Harvester Credit Corp.Texas Supreme Court · 1982
  2. Dickson v. Navarro County Levee Improvement District No. 3Texas Supreme Court · 1940
  3. Texas Employment Commission v. Manpower, Inc.Court of Appeals of Texas · 1990
  4. Texas Employment Commission v. Ben Hogan Company, Texas Court of Appeals, 3rd District (Austin)1993

3Cited by3 opinions

  1. Hidi v. State & County Mutual Fire Insurance Co.Court of Appeals of Texas · 1999
  2. G&A Outsourcing, Inc. G&A Outsourcing II, L.L.C. And G&A Outsourcing III, L.L.C. v. Texas Workforce Commission, Texas Court of Appeals, 14th District (Houston)2019
  3. Nehat Hidi and Michael Levine, Individually and on Behalf of All Similarly Situated Automobile Insurance Consumers in Texas v. State and County Mutual Fire Insurance Company and Fireman's Fund County Mutual Insurance Company, Texas Court of Appeals, 3rd District (Austin)1999

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