Ernst v. Kootros

— Respondent brought this action under i 19 (e), p. 609, chapter 162, Laws of 1937, known as the unemployment compensation act, seeking to impose or collect a tax from appellant, based upon the provisions of that act and one of respondent’s regulations, known as regulation No. 2, subsection (a).

It is admitted in the case that, in 1936, or prior to January 1, 1937, appellant had eight or more persons in his employ during twenty weeks of that calendar year, but it is likewise admitted that, after January 1, 1937, he never had as many as eight individuals performing services for him within this…