Dahl Enterprises v. Iowa Employment Security Commission

This appeal has developed by reason of the imposition of a contribution rate by the Iowa Employment Security Commission’s accounting department against Dahl Enterprises, a corporation, for the calendar year 1955 higher than the corporation claims should be imposed. The commission de*319nied the request for a lower rate of computation and Dahl Enterprises, Inc., thereafter appealed to the district court. Section 96.7(6a-e), 1954 Code. The court sustained the ruling of the commission and the plaintiff has appealed to this court. Section 96.7 (6c).

The records before the commission and the trial…