In re Wolin & Ross, Inc.

The controversy which has made for this appeal is as to whether a $281.97 “ contribution rate credit ”, under the Unemployment Insurance Law, belongs to the employer appellant or to another to whom it sold a grocery store in 1946.

The appeal is from a decision of the appeal board which affirmed a referee’s decision sustaining the commissioner’s initial determination that appellant, a business corporation, lost the credit when it sold, and because it sold, its grocery store at 786 Flatbush Avenue, Brooklyn, on June 17, 1946, to one Stern. The credit, the right to which appellant, as a qualified…