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MANCHESTER AVENUE CO. v. STEWART

Docket No. L.A. 24551.

50 Cal.2d 307 (1958)

325 P.2d 457

MANCHESTER AVENUE COMPANY (a Corporation), Appellant, v. H.W. STEWART, as Director of Employment, etc., Respondent. VIRGINIA COUNTRY CLUB (a Corporation), Appellant, v. H.W. STEWART, as Director of Employment, etc., Respondent.

Supreme Court of California. In Bank.

May 16, 1958.

Attorney(s) appearing for the Case

Clock, Waestman & Clock and John G. Clock for Appellants.

Edmund G. Brown, Attorney General, Irving H. Perluss, Assistant Attorney General, and Vincent P. Lafferty, Deputy Attorney General, for Respondent.

McCOMB, J.

After trial before the court without a jury in consolidated actions to recover unemployment insurance taxes paid under protest, plaintiffs appeal from a judgment for defendant.

The facts in both cases are similar. Plaintiff Manchester Avenue Company owns and operates a golf course known as the Inglewood Country Club. Plaintiff Virginia Country Club owns and operates a golf course.

Some of the golfers...

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