Commonwealth v. Dr. Crandall's Health School

Woodside, J.,

This comes before us on appeal from a reassessment made in accord*81anee with the provisions of section 304 of the Unemployment Compensation Law of December 5, 1936, P. L. (1937) 2897, as amended by the Act of April 23, 1942, P. L. 60, 43 PS §784. All the relevant facts are contained in a stipulation signed by counsel for both parties.

Defendant is a Pennsylvania corporation with its principal place of business at R. D. 7, York, Pa., where it maintains a health school or sanitarium, and employs individuals and pays wages.

For the last three quarters of 1937, and the first quarter of…