Commonwealth v. Kellner

Woodside, J.,

This case involves the unemployment compensation rate of petitioners for the year 1946. A companion case involves the rate for 1947.

We adopt as our findings of fact the first 26 stipulations of fact filed in this case. We shall recite briefly only those sufficient to an understanding of this opinion.

A contribution rate of 2.7 percent was originally assigned petitioners for the year 1946 on the ground that petitioners lacked sufficient experience to qualify for a lower rate. Upon petition by the taxpayers for review and redetermination by the Bureau of Employment and Unemployment…