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ROWAN OIL CO. v. TEXAS EMPLOYMENT COMMISSION

No. A-4013.

263 S.W.2d 140 (1953)

ROWAN OIL CO. et al. v. TEXAS EMPLOYMENT COMMISSION et al.

Supreme Court of Texas.

As Amended on Denied of Rehearing December 2, 1953.

Attorney(s) appearing for the Case

Tilley, Hyder & Law, Fort Worth, for petitioners.

John Ben Shepperd, Atty. Gen., J. A. Amis, Jr., and Sam Lane, Asst. Attys. Gen., and Lee G. Williams and C. H. Messer, Austin, for respondents.

WILSON, Justice.

This is a suit for refund of contributions paid the Texas Employment Commission under Art. 5221b, Vernon's Ann.Civ.St. Because of limitations upon the charter powers of a corporation doing business in Texas, the Rowan Drilling Company was reorganized into the Rowan Oil Company and Rowan Drilling Company, Inc. There seems to be no dispute that the two new companies will continue substantially the same operations as the old company conducted with the...

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