Texas Employment Commission v. Manpower, Inc.

ABOUSSIE, Justice.

This appeal arises from a tax refund suit appellee brought to recover unemployment compensation taxes paid under protest. Tex.Rev.Civ.Stat.Ann. art. 5221b-5 (1987 & Supp.1990).1 Appellee is a corporation formerly named the Parker Pen Company (Parker Pen). During 1986, it sold all of its assets and immediately thereafter acquired by merger all of the assets of its subsidiary, Manpower, Inc.2 Appellee argued at trial that because Parker Pen sold the entirety of its assets to a third corporation before the date it acquired Manpower, Inc., Parker Pen was a successor employer…