Russ Dawson, Inc. v. Unemployment Compensation Commission

Euss Dawson, a copartnership, composed of the members of the Euss Dawson family, operated an automobile sales and service agency con*84sisting of 2 places of business, one located at 16231 Woodward- avenue, and the other at 4400 Cass avenue, both in the Detroit metropolitan area, but separated from each other by a distance of about 2 or 3 miles. This employer had been subject to the Michigan employment security act for a sufficient length of time to entitle it to an adjusted contribution rate for the year 1946.

On April 1, 1946, the Russ Dawson partnership sold, for $33,000, to a newly-formed…