Sulloway & A. v. Rolfe

It was decided in Lund Company v. Rolfe, 93 N. H. 280, that the unemployment compensation statute as it was prior to 1945 contained no provision for the transfer of the merit rating of one employer to another.

The plaintiffs argue that a new employing unit was not created by reason of the changes in the partnership personnel in 1938. One of the agreed facts relied upon is as follows: “It has been agreed at all times since 1913 that in the event of the death or resignation of any partner, the remaining partners would continue the practice of law together as partners with new percentages to be…