In re Tri-Cities Nurses Registry, Inc.

Appeal by the employer from a decision of the Unemployment Insurance Appeal Board, filed August 27, 1976, which reversed the decision of a referee and sustained an initial determination of the Industrial Commissioner assessing the employer the sum of $591.55 as additional contributions due for the audit period from the second quarter of 1971 through the first quarter of 1974. Appellant’s first contention that the Industrial Commissioner’s appeal from the referee’s decision was untimely in that he failed to give "written notice” to the "employer” within 20 days of the mailing of the referee’s…