Wiley Motors Inc. v. Unemployment Comp. Comm'n., 221.
| Court | United States State Supreme Court (New Jersey) |
| Writing for the Court | COLIE, Justice. |
| Citation | 31 A.2d 39,130 N.J.L. 30 |
| Parties | WILEY MOTORS, Inc., et al. v. UNEMPLOYMENT COMPENSATION COMMISSION. |
| Docket Number | No. 221.,221. |
| Decision Date | 01 April 1943 |
130 N.J.L. 30
31 A.2d 39
WILEY MOTORS, Inc., et al.
v.
UNEMPLOYMENT COMPENSATION COMMISSION.
No. 221.
Supreme Court of New Jersey.
April 1, 1943.
Proceeding by the Wiley Motors, Inc., and others for a writ of certiorari to review a decision of the Unemployment Compensation Commission that prosecutors are employers within the Unemployment Compensation Law.
Writ dismissed.
October term, 1942, before CASE, DONGES, and COLIE, JJ.
Leon Semer, of Metuchen (Stephen F. Somogyi, of Perth Amboy, of counsel), for prosecutors.
Charles A. Malloy, of Trenton (Herman D. Ringle, of Trenton, of counsel), for defendant.
COLIE, Justice.
This writ of certiorari brings up for review a decision of the Unemployment Compensation Commission of New Jersey that:
‘Wiley Motors, Inc. and Samuel E. Wiley t/a New Jersey Fulgent Co. are employers as of January 1, 1936 in accordance with R.S. 43:21-19(h)(1), N.J.S.A. 43:21-19(h)(1), by application of subsection 19(h)(4) of the New Jersey Unemployment Compensation Law.
‘The New Jersey Fulgent Co., Inc. is an employer as of May 29, 1936, in accordance with R.S. 43:21-19(h)(2), N.J.S.A. 43:21-19(h)(2).
‘Wiley, Inc. is an employer as of March 4, 1938, in accordance with R.S. 43:21-19(h)(2).’
The holding above was rendered after a hearing upon the application of the prosecutors herein for a refund in the amount of $1,025.87, the sum paid by them under protest for contributions levied against them, or some of them, as employers for the years 1936, 1937, 1938 and 1939.
The facts are not in dispute. Wiley Motors Inc., was organized in 1933; Samuel D. Wiley owning 100 shares of its capital stock and being its President and Treasurer; Frank H. Durham, holding 8 shares and being its Vice-President; Ida Jaffe Hamburg, holding 2 shares and being Secretary. The business of the corporation was the retail sale of motor trucks, tires, tubes and the repairing of trucks. It had two employees, exclusive of the officers. In the latter part of 1937 it ceased business and early in 1938 Wiley, Inc., was organized and succeeded to the business of its predecessor. Samuel D. Wiley was its President and Treasurer, holding 4 shares of stock; Anna R. Wiley, his wife, also held 4 shares and was Vice-President and Secretary; Samuel Wiley (the father of Samuel D. Wiley) was not an officer but held 4 shares. The latter company also had five employees, including officers. In 1939 Wiley, Inc., ceased operations and is now dormant. New Jersey Fulgent Co. Inc. was organized in May of 1936; Samuel D. Wiley, President and Treasurer holding 8 shares; Anna R. Wiley, Vice-President, holding 1 share; Ethel Kessler Shapiro, Secretary, holding 1 share. Its total employees including officers, is six. Prior to its incorporation in 1936 the same business of manufacturing aeroplane flares and signal devices was carried on by Samuel D. Wiley, individually, under the trade name of New Jersey Fulgent Co. It is conceded that the number of employees of the affiliated companies for the respective years under consideration was eight or more.
The Unemployment Compensation Commission levied yearly employer's contributions as follows:
Wiley Motors, Inc. $73.74
New Jersey Fulgent Co., Inc. 48.18
Wiley Motors, Inc. $85.39
New Jersey Fulgent Co., Inc. 139.52
Wiley, Inc. $143.98
New Jersey Fulgent Co., Inc. 336.44
Wiley, Inc. $114.10
New Jersey Fulgent Co., Inc. 84.52
The total of these contributions, $1,025.87, is the subject matter of this proceeding.
The section of the Unemployment Compensation Act applicable to the instant situation is R.S. 43:21-19, N.J.S.A. 43:31-19, which reads as follows:
‘As used in this chapter, unless the context clearly requires otherwise: * * *
‘(h) ‘Employer’ means:
‘(1) Any employing unit which for some portion of a day, but not necessarily simultaneously, in each of twenty different
weeks, whether or not such weeks are or were consecutive, within either the current or the preceding calendar year, has or had in employment, eight or more individuals (irrespective of whether the same...
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...of the equal protection guarantees of the New Jersey and United States Constitutions. In Wiley Motors, Inc. v. Unemployment Comp. Comm'n, 130 N.J.L. 30, 31 A.2d 39 (Sup.Ct.1943), aff'd 131 N.J.L. 228, 35 A.2d 894 (E. & A.1944), the Unemployment Compensation Act, R.S. 43:21--19, was chal......
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Zehender & Factor, Inc. v. Murphy, No. 27618.
...Comp. Comm. v. J. M. Willis Barber & Beauty Shop, 219 N.C. 709, 15 S.E.2d 4;Wiley Motors, Inc., v. Unemployment Comp. Comm., 130 N.J.L. 30, 31 A.2d 39;Gibson Products Co. v. Murphy, 186 Okl. 714, 100 P.2d 453;Jack Ulmer, Inc., v. Daniel, 193 S.C. 193, 7 S.E.2d 829;Witherspoon Oil Co. v.......
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Warren v. Board of Appeals, State of Md. Dept. of Employment Sec., No. 297
...720; Maine Unemp. Comp. Comm. v. Androscoggin Junior, Inc., 1940, 137 Me. 154, 16 A.2d 252; Wiley Motors v. Unemp. Comp. Comm., 1943, 130 N.J.L. 30, 31 A.2d 39, affirmed 1944, 131 N.J.L. 228, 35 A.2d 894; Rhode Island Unemployment Comp. Bd. v. Conway, 1950, 77 R.I. 48, 73 A.2d It has also b......
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Holmberg v. Aten, No. A--621
...Nebbia v. New York, 291 U.S. 502, 54 S.Ct. 505, 78 L.Ed. 940 (1934); Wiley Motors, Inc. v. Unemployment Compensation Commission, 130 N.J.L. 30, 35, 31 A.2d 39 (Sup.Ct.1943), affirmed o.b., 131 N.J.L. 228, 35 A.2d 894 (E. & A.1944); Robson v. Rodriquez, 26 N.J. 517, 522, 141 A.2d 1 (1958......
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Raybestos-Manhattan, Inc. v. Glaser, RAYBESTOS-MANHATTA
...of the equal protection guarantees of the New Jersey and United States Constitutions. In Wiley Motors, Inc. v. Unemployment Comp. Comm'n, 130 N.J.L. 30, 31 A.2d 39 (Sup.Ct.1943), aff'd 131 N.J.L. 228, 35 A.2d 894 (E. & A.1944), the Unemployment Compensation Act, R.S. 43:21--19, was chal......
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Zehender & Factor, Inc. v. Murphy, No. 27618.
...Comp. Comm. v. J. M. Willis Barber & Beauty Shop, 219 N.C. 709, 15 S.E.2d 4;Wiley Motors, Inc., v. Unemployment Comp. Comm., 130 N.J.L. 30, 31 A.2d 39;Gibson Products Co. v. Murphy, 186 Okl. 714, 100 P.2d 453;Jack Ulmer, Inc., v. Daniel, 193 S.C. 193, 7 S.E.2d 829;Witherspoon Oil Co. v.......
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Warren v. Board of Appeals, State of Md. Dept. of Employment Sec., No. 297
...720; Maine Unemp. Comp. Comm. v. Androscoggin Junior, Inc., 1940, 137 Me. 154, 16 A.2d 252; Wiley Motors v. Unemp. Comp. Comm., 1943, 130 N.J.L. 30, 31 A.2d 39, affirmed 1944, 131 N.J.L. 228, 35 A.2d 894; Rhode Island Unemployment Comp. Bd. v. Conway, 1950, 77 R.I. 48, 73 A.2d It has also b......
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Holmberg v. Aten, No. A--621
...Nebbia v. New York, 291 U.S. 502, 54 S.Ct. 505, 78 L.Ed. 940 (1934); Wiley Motors, Inc. v. Unemployment Compensation Commission, 130 N.J.L. 30, 35, 31 A.2d 39 (Sup.Ct.1943), affirmed o.b., 131 N.J.L. 228, 35 A.2d 894 (E. & A.1944); Robson v. Rodriquez, 26 N.J. 517, 522, 141 A.2d 1 (1958......