Tops Shop 'n Save, Inc. v. Employment Security Department

This is an appeal from a judgment of the trial court that affirmed a decision of the Commissioner of the Washington State Employment Security Department.

The appellant, Tops Shop ’n Save, Inc., has not assigned error to the trial court’s findings of fact. Therefore, the *79findings will be accepted as the established facts in the case. ROA I-43.

The essential facts reveal that on April 27, 1965, appellant filed a petition for an arrangement under chapter 11 of the Bankruptcy Act. As of that date appellant had paid wages to its employees to the extent that it owed $813.25 to the unemployment…