L & CP Corp. v. Director of the Division of Employment Security

This case deals with a claim by L & CP Corporation (L & CP) of entitlement to successor status under the Massachusetts employment security law, G. L. c. 151 A, for the purpose of determining its experience rating and required contributions to the unemployment compensation trust fund. It also involves L & CP’s claim that both it and another corporation were required to contribute assessments to the fund based on wages paid to the same employees doing the same work over the same period of time. A Division of Employment Security (division) review examiner, the full board of review, and a…