Spagnola v. Iowa Employment Security Commission

A partnership composed of L. B. and Grace McLaughlin operated a retail grocery business under the trade name of Square Deal Grocery. December 26, 1941, the partnership conveyed to a trustee, for the benefit of creditors, the merchandise, fixtures, accounts, trade name, etc. The trustee closed the store and on December 30, 1941, sold the merchandise and fixtures to appellee, Josephine M. Spagnola, for $5,-015.53. The trustee retained the accounts receivable, which totaled $2,459.48. Appellee reopened the store and thereafter operated it.

A unit which employs eight or more individuals is subject…