Contribution Rate for 1973 of Fingerhut Corp. v. Department of Employment Services

Relator brings certiorari to review an order of the Commissioner of Employment Services denying relator’s request for a correction of its 1973 rate of contribution to the Minnesota Unemployment Compensation Fund on the ground that the commissioner had no jurisdiction to redetermine such rate since relator had not timely appealed from its initial determination. We affirm.

Fingerhut Corporation (Fingerhut) was incorporated and commenced business in Minnesota in1 1969. On its first day of business it acquired all of the outstanding stock of Fingerhut Manufacturing Company (FMC). Thereafter,…