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BURSON v. MOORE

450 S.W.2d 309 (1970)

Mrs. Leo BURSON, Commissioner, Department of Employment Security, of the State of Tennessee, Appellant, v. James MOORE, Appellee.

Supreme Court of Tennessee.

January 16, 1970.

Attorney(s) appearing for the Case

W. L. Moore and W. D. Dodson, Staff Attorneys, Tennessee Department of Employment Security, Nashville, for appellant.

Lyle Reid, Brownsville, Alfred Adams, Jr., Glasgow, Adams & Taylor, Nashville, for appellee.

OPINION

HUMPHREYS, Justice.

Commissioner Burson has appealed from a decree awarding appellee Moore a recovery of unemployment compensation taxes in the amount of $603.60. The sole question is whether appellee Moore was an employer within the meaning of the Employment Security Law. The Chancellor held that he was not, and we concur in this holding.

Prior to August 31, 1966, a partnership composed of appellee Moore and Messrs. Miller and Hamby operated...

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