Mother Hubbard's Cupboard v. Commissioner of Employment Services

Relator, David A. Wederath (hereafter employer), now doing business as Mother Hubbard’s Cupboard in St. Paul, seeks review of a decision of the Department of Employment Services (hereafter the department), dismissing as untimely his appeal from the department’s assessment of his contribution rate for 1973.1 We affirm.

Until May 1971 employer operated a restaurant in Minneapolis known as the Lux Cafe. The property which he leased was taken by Hennepin County in eminent domain proceedings. He closed his business at that location on May 30, 1971, and terminated the employment of two employees,…