TEXAS EMP. COM'N v. MANPOWER, INC.

No. 3-89-193-CV.

795 S.W.2d 261 (1990)

TEXAS EMPLOYMENT COMMISSION, Appellant, v. MANPOWER, INC., Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled October 10, 1990.


Attorney(s) appearing for the Case

Jim Mattox, Atty. Gen. and Susan F. Eley, Asst. Atty. Gen., Austin, for appellant.

Waggoner Carr, Austin, for appellee.

Before SHANNON, C.J., and CARROLL and ABOUSSIE, JJ.


ABOUSSIE, Justice.

This appeal arises from a tax refund suit appellee brought to recover unemployment compensation taxes paid under protest. Tex.Rev.Civ.Stat.Ann. art. 5221b-5 (1987 & Supp.1990).1 Appellee is a corporation formerly named the Parker Pen Company (Parker Pen). During 1986, it sold all of its assets and immediately thereafter acquired by merger all of the assets of its subsidiary, Manpower, Inc.2

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