Schlosberg v. District Unemployment Compensation Board

Appellants, partners trading as National Brick & Supply Company, in 1943 leased and commenced to operate the plant of National Brick Company, Inc., a corporation in which they owned no stock. The Unemployment Compensation Act of the District of Columbia requires employers to pay contributions at different rates based on differences in experience. It provides that for the purpose of determining the rate, “two .or more employing units which are parties to or the subject of a merger, consolidation, or other form of reorganization effecting a change in legal identity or form, shall be deemed to…