Sidney Harris v. Admr., Unemployment Compensation

Connecticut Superior Court

Sidney Harris v. Admr., Unemployment Compensation

15 Conn. Super. Ct. 301, 15 Conn. Supp. 301, 1948 Conn. Super. LEXIS 13

CourtConnecticut Superior Court

DecidedJanuary 29, 1948

DocketFile 70283

StatusPublished

This text of 15 Conn. Super. Ct. 301 (Sidney Harris v. Admr., Unemployment Compensation) is published on Counsel Stack Legal Research, covering Connecticut Superior Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Sidney Harris v. Admr., Unemployment Compensation, 15 Conn. Super. Ct. 301, 15 Conn. Supp. 301, 1948 Conn. Super. LEXIS 13 (Colo. Ct. App. 1948).

Pincite

Opinion

ALCORN, J.

The plaintiffs appeal from an assessment under the Unemployment Compensation Law upon the ground that they are not properly subject to assessment. The single issue is whether or not the plaintiffs became subject to assessment under § 710f (2) of the 1941 Supplement to the General Statutes. That provides that “an employer not previously subject to this chapter shall become subject to this chapter as follows: . . . (2) an employer who acquires substantially all of the assets, organisation, trade or business of another employer who at the time of such acquisition was subject to this chapter shall immediately become subject to this chapter.”

Prior to April 22, 1946, plaintiffs were not subject to the act. They operated a grain and feed business. One Delaney also operated a grain and feed business and was subject to the act. On April 22, 1946, the plaintiffs agreed in writing with Delaney to buy the land and buildings from which Delaney operated his grain and feed business, all equipment and machinery located therein, all his automotive equipment, and the good will of his grain and feed business. The sale was completed on May 5, 1946. Of the purchase price amounting to $27,800, an inventory of seller’s stock on hand represented $800.

The seller retained only his accounts receivable and accounts payable, which were about equal, as well as his business records and minor items of office equipment. After the purchase, the plaintiffs moved their own $10,000 inventory into the newly acquired property and have since conducted business there.

It is concluded that the transaction rendered the plaintiffs subject to assessment under the statute above quoted.

The appeal is dismissed.

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ALCORN, J.

The plaintiffs appeal from an assessment under the Unemployment Compensation Law upon the ground that they are not properly subject to assessment. The single issue is whether or not the plaintiffs became subject to assessment under § 710f (2) of the 1941 Supplement to the General Statutes. That provides that “an employer not previously subject to this chapter shall become subject to this chapter as follows: . . . (2) an employer who acquires substantially all of the assets, organisation, trade or business of another employer who at the time of such acquisition was subject to this chapter shall immediately become subject to this chapter.”

Prior to April 22, 1946, plaintiffs were not subject to the act. They operated a grain and feed business. One Delaney also operated a grain and feed business and was subject to the act. On April 22, 1946, the plaintiffs agreed in writing with Delaney to buy the land and buildings from which Delaney operated his grain and feed business, all equipment and machinery located therein, all his automotive equipment, and the good will of his grain and feed business. The sale was completed on May 5, 1946. Of the purchase price amounting to $27,800, an inventory of seller’s stock on hand represented $800.

The seller retained only his accounts receivable and accounts payable, which were about equal, as well as his business records and minor items of office equipment. After the purchase, the plaintiffs moved their own $10,000 inventory into the newly acquired property and have since conducted business there.

It is concluded that the transaction rendered the plaintiffs subject to assessment under the statute above quoted.

The appeal is dismissed.

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Bluebook (online)

15 Conn. Super. Ct. 301, 15 Conn. Supp. 301, 1948 Conn. Super. LEXIS 13, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sidney-harris-v-admr-unemployment-compensation-connsuperct-1948.