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IN RE PATTON

No. 39814.

378 P.2d 762 (1963)

In the Matter of the Protest of William Moody PATTON, Jr., and Jack C. Banfield, dba Osage Packing Company, a Co-Partnership.

Supreme Court of Oklahoma.

February 5, 1963.

Attorney(s) appearing for the Case

Milton W. Hardy, Tulsa, for plaintiff in error.

Milton R. Elliott and Burton Duncan, Oklahoma City, for defendant in error.

JACKSON, Justice.

In March, 1959, the Oklahoma Employment Security Commission made an assessment for unemployment compensation contributions for the years 1957 and 1958 against Osage Packing Company, under authority of 40 O.S. 1961 § 211 et seq., the Oklahoma Employment Security Act.

Osage appealed the assessment to the Board of Assessment, an agency of the Commission provided by statute for the purpose of hearing...

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