In re Newspaper P. M., Inc.

The decision under appeal reversed a referee’s decision which overruled respondents’ amended initial determination which held that the appellant, the Newspaper P.M., Inc., was not entitled to “ contribution rate credits ” for the year 1945 upon the ground that it was not a “ qualified employer ’ ’ within the meaning of the statute, it not having filed reports and paid contributions “ in each of the thirteen consecutive calendar quarters immediately preceding ” January 1, 1945. (Labor Law, § 577, subd. 1, par. [d]; L. 1945, ch. 646; now § 577, subd. 1, par. [c].)

The business or enterprise…