Legal Opinion

Auclair Transportation, Inc. v. Riley

Supreme Court of New Hampshire

Decided November 1, 1949No. 3831PublishedCited by 12 opinions

1Opinion of the CourtKenison, J.

The issue in this case is whether the plaintiff is entitled to the low merit rating of W. M. Auclair upon the transfer described in the agreed facts. The unemployment compensation statute provides that the experience rating of an employer may be transferred to “an employing unit which acquires the organization, trade or business, or substantially all of the assets thereof.” R. L., c. 218 s. 6-F as inserted by Laws 1945, c. 138, s. 16.

We are not concerned with the logical and economic considerations for and against experience rating or merit rating as it is usually described in this state (55…

2Cases cited2 opinions

  1. Schuh Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1938
  2. Harris v. EganSupreme Court of Connecticut · 1948

3Cited by12 opinions

  1. Union-May-Stern Company v. Industrial CommissionMissouri Court of Appeals · 1954
  2. Cornwall Industries, Inc. v. Maine Department of Manpower Affairs, Employment Security CommissionSupreme Judicial Court of Maine · 1976
  3. Dudderar v. CommissionerUnited States Tax Court · 1965
  4. James v. McCoy Mfg. Co.Supreme Court of Alabama · 1983
  5. Theurer v. Bd. of Review, Indus. Com'nUtah Supreme Court · 1986

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