State Ex Rel. Employment Security Commission v. Whitehurst

Tbe defendant contends tbat since be was not an employing unit at tbe time be bought tbe assets of M. E. Perry, trading as Colonial Cleaners, be could not be held an employing unit tbat acquired tbe assets of another so as to tack on bis employment of more than eight individuals for sixteen weeks in 1948, to tbe employment of more than eight individuals for twelve weeks in 1948, by tbe previous owner of tbe business, and thereby make him liable for contributions upon wages paid his employees during 1948.

The answer to the defendant’s contention is found in the pertinent provisions of the…