Pariseau Corp. v. State

The parties agree that the question to be determined by the court is “whether or not under the facts stated in this Agreed Statement of Facts, the provisions of the purchase and sale agreement between Pariseau’s Inc. and Rooks, Inc. the two (2) balance sheets attached hereto, the Pariseau Corporation is a ‘successor’ under . . . RSA 282:6E to the ‘separate account’ of Pariseau’s Inc.” The issue involves the interpretation of RSA 282:6E, the material portions of which read as follows:

“6E SUCCESSORSHIP.

“(1) . . . an employing unit which acquires the organization, trade, or business, or…