Legal Opinion

Reese's Pizzas & More v. Department of Labor & Industry, Office of Unemployment Compensation Tax Services

Commonwealth Court of Pennsylvania

Decided April 11, 2014PublishedCited by 2 opinions

1Opinion of the Court

*915OPINION BY

Judge SIMPSON.

Reese’s Pizzas and More, Inc. (Purchaser) petitions for review from an order of the Department of Labor and Industry (Department) denying Purchaser’s petition for reassessment of unpaid unemployment compensation (UC) taxes and penalties. The Department found Purchaser liable under Section 308.3(a) of the Unemployment Compensation Law (Law)1 for unpaid UC contributions owed by Purchaser’s predecessor, Joseph A. Monaco, trading and doing business as Two Friends Ristorante (Predecessor). Given the circumstances of the case, Purchaser contends the Department’s ruling is…

2Cases cited5 opinions

  1. Cedarbrook Realty, Inc. v. NahillSupreme Court of Pennsylvania · 1979
  2. Commonwealth v. MarrosCommonwealth Court of Pennsylvania · 1981
  3. Commonwealth v. Socony-Vacuum Oil Co.Supreme Court of Pennsylvania · 1943
  4. Commonwealth, Department of Revenue v. Qwest Transmission, Inc.Commonwealth Court of Pennsylvania · 2000
  5. Armstrong County Memorial Hospital v. Department of Public WelfareCommonwealth Court of Pennsylvania · 2014

3Cited by2 opinions

  1. A. Gadley Enterprises, Inc. v. Department of Labor & Industry, Office of Unemployment Compensation Tax ServicesCommonwealth Court of Pennsylvania · 2016
  2. HUF Restaurant, Inc. v. Com. of PACommonwealth Court of Pennsylvania · 2024

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API