In re Contributions Liability of Bower

This matter comes into this court by way of appeal under Section 4141.26, Revised Code, which provides, in part:

‘ ‘ The validity * # * of any final order * * * may be determined by the Court of Common Pleas of Franklin County, and * * * may be sustained or set aside by the court on an appeal thereto * *

It appears that the Bureau of Unemployment Compensation, on December 12, 1960, advised Mrs. Jean V. Bower of Marys-*36ville, Ohio, that it had been determined that she was subject to the Ohio Unemployment Compensation Law as of that time, and retroactively to February 1, 1959. Mrs. Bower applied…