Legal Opinion

Juster Bros. Inc. v. Christgau

Supreme Court of Minnesota

Decided January 2, 1943No. 33,242PublishedCited by 45 opinions

1Opinion of the Court

1 Reported in 7 N.W.2d 501. Appeal under Minn. St. 1941, § 268.10, sub. 9 (Mason St. 1941 Supp, § 4337-28I), from a decision of the director of the state division of employment and security fixing the employer-appellant's rate of contribution to the unemployment compensation fund for the year 1941.

An employer's contribution rate for 1941 is determined on the basis of his "beneficiary wage ratio," which is a percentage equal to the total of his beneficiary wages for the three immediately preceding calendar years, divided by his total taxable payroll for the same three years on which all…

2Cases cited20 opinions

  1. Morgan v. United StatesSupreme Court of the United States · 1938
  2. Morgan v. United StatesSupreme Court of the United States · 1936
  3. Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
  4. Mobile, Jackson & Kansas City Railroad v. TurnipseedSupreme Court of the United States · 1910
  5. Arizona Grocery Co. v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of the United States · 1932

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3Cited by45 opinions

  1. Matter of SchmidtSupreme Court of Minnesota · 1989
  2. United States v. George Anderson Bowen, Jr.Court of Appeals for the Third Circuit · 1969
  3. State v. KellySupreme Court of Minnesota · 1944
  4. Anchor Casualty Co. v. BONGARDS CO-OPERATIVE CREAMERY ASSN.Supreme Court of Minnesota · 1958
  5. Kobilansky v. LiffrigNorth Dakota Supreme Court · 1984

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