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WOODS IRR. CO. v. DEPT. OF EMPLOYMENT

Docket No. Sac. 6748.

50 Cal.2d 174 (1958)

323 P.2d 758

WOODS IRRIGATION COMPANY (a Nonprofit Corporation), Respondent, v. THE DEPARTMENT OF EMPLOYMENT OF THE STATE OF CALIFORNIA et al., Appellants.

Supreme Court of California. In Bank.

April 8, 1958.

Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, Irving H. Perluss, Assistant Attorney General, and William L. Shaw, Deputy Attorney General, for Appellants.

Jones, Lane, Weaver & Daley and Neal W. McCrory for Respondent.

SPENCE, J.

Plaintiff sought to recover certain unemployment insurance contributions assessed and paid under protest pursuant to the Unemployment Insurance Act. (Stats. 1935. ch. 352, p. 1226, as amended; Deering's Gen. Laws, 1937, Act 8780d.) The assessments covered the period from January 1, 1946, through June 30, 1951. Plaintiff pursued all prescribed administrative remedies before bringing this action. Its claim of refund...

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