Bagley & Huntsberger, Inc. v. Employer Accounts Review Board

Opinion by

Judge DiSalle,

This case comes before tbe Court upon a petition for review of a decision by tbe Employer Accounts Review Board of tbe Bureau of Employment Security, Commonwealth of Pennsylvania, Department of Labor and Industry (Board). Tbe decision denies a claim for refund filed by Bagley & Huntsberger, Inc. (Employer), for unemployment compensation taxes assessed and paid on tbe wages of two of its share-bolder-off icer-employes. We will affirm.

*490On November 4, 1976, the Employer filed the claim for refund with the Venango County Supervisor for Field Accounting Service for…