Brittany Farms Health Center, Inc. v. Administrator

This case involves an appeal from a decision of the administrator of the Unemploy ment Compensation Act assigning the maximum rate of contribution to the plaintiff employer for calendar year 1977 on the ground that the plaintiff failed to pay its unemployment compensation contribution for the second calendar quarter of 1976 when due.

The facts in this case are not in dispute. The plaintiff has been subject to the Unemployment Compensation Act; §§ 31-222 — 31-274g inclusive (hereinafter the act); since January, 1972. Under the terms of this act, the plaintiff’s contribution for the second…