Vavoulis v. 1965 & 1966 Contribution Rate of Electronic Development Co.

Rogosheske, Justice.

This case arises upon a writ of certiorari to review a decision of the commissioner of employment security assigning to relator, Electronic Development Company, an employer contribution rate of 2.7 percent for the years 1965 and 1966 and refusing to consider the merits of relator’s claim that it was entitled to the transfer of the experience rating of its predecessor. Relator operated as a partnership from 1962 until January 11, 1965, when it became a corporation organized under Minnesota law. The incorporation resulted in no change in the operation of the business, which…