In re R. C. Shaheen Paint Co.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed November 1, 1988, which established the employer’s contribution rate for 1988.

Through the unknown misfeasance of its comptroller, the employer failed to timely file its quarterly payroll report for the second quarter of 1987. This resulted in the Commissioner of Labor assessing the employer for contributions at a significantly higher rate. The employer appealed, arguing that the troubled employee concealed the misfeasance from the employer who, upon discovery thereof, promptly discharged the employee and filed the…