El Queeno Distributing Co. v. Christgau

Thomas Gallagher, Justice.

Certiorari to review an order of the director of the division of employment and security sustaining the action of the division and its referee in assigning to relators the standard rate of 2.7 percent for unemployment contributions for the year 1944.

Relators contend that under Minn. St. 1941, § 268.04, subds. 9 and 10 (Mason St. 1941 Supp. § 4337-22H and I), they are entitled to a contribution rate of two percent for the year 1944, the rate assigned their predecessor, the Goldenberg Company, a copartnership, based upon its employment experience record.

The relevant…