Kaiser Foundation Health Plan, Inc. v. Department of Labor & Industrial Relations

OPINION OF THE COURT BY

HAYASHI, J.

This is a review of an administrative appeal in which Appellant Kaiser Foundation Health Plan, Inc. (Taxpayer) seeks reimbursement of accumulated unemployment insurance payments made to the state’s unemployment compensation fund during January 1,1971 through December 31,1982. Taxpayer appeals the First Circuit Court’s November 19,1987 Decision and Order Affirming Referee’s Decision entered in favor of Appellees Department of Labor and Industrial Relations, Unemployment Insurance Division (UID), Department of Labor and Industrial Relations, Employment Security…