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TEXAS EMPLOYMENT COM. v. JOHNNIE DODD, ETC., INC.

No. 5673.

551 S.W.2d 171 (1977)

TEXAS EMPLOYMENT COMMISSION, Appellant, v. JOHNNIE DODD AUTOMOTIVE ENTERPRISES, INC., Appellee.

Court of Civil Appeals of Texas, Waco.

Rehearing Denied June 2, 1977.

Attorney(s) appearing for the Case

Michael E. Stork, Austin, for appellant.

John L. Bates, Waco, for appellee.

HALL, Justice.

The Texas Unemployment Compensation Act (Articles 5221b-1, et seq., Vernon's Tex. Civ.St.) provides for the funding of the State Unemployment Compensation Fund primarily by taxes collected from employers in the State for that purpose; for payment of benefits from the Fund to qualified unemployed persons; for "chargebacks" against former employers' tax accounts and an increase in their tax rates to replenish...

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