Spencer v. Lampros

EDGERTON, Circuit Judge.

In April 1942 appellees, husband and wife, bought all the capital stock of Happiness Sandwich Shop, a Delaware corporation, and began operating its business. In February 1943 the corporation was dissolved. Appellees, as partners, continued to carry on the business.

An amendment of the District of Columbia Unemployment Compensation Act, effective July 1 1943, adopted an “experience” system for determining an employer’s rate of contribution. The scale ranges from a maximum of 2.7 per *463cent, based on payroll, for new employers to a minimum of 0.1 per cent for employers with…