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EASY STREET WEST v. COM'R OF ECONOMIC SEC.

No. C1-83-1155.

345 N.W.2d 250 (1984)

EASY STREET WEST, Relator, v. COMMISSIONER OF ECONOMIC SECURITY, Respondent.

Court of Appeals of Minnesota.

February 22, 1984.

Attorney(s) appearing for the Case

Michael M. Whalen, Minneapolis, for relator.

Hubert H. Humphrey III, Atty. Gen., Paul N. Heckt, Sp. Asst. Atty. Gen., St. Paul, for respondent.

Heard, considered and decided by PARKER, P.J., and WOZNIAK and LANSING, JJ.

OPINION

WOZNIAK, Judge.

This is an appeal from a decision of the Commissioner of Economic Security affirming a decision issued by the appeal tribunal. After a hearing held April 14, 1983, the appeal tribunal affirmed the determination of the tax branch of the Minnesota Department of Economic Security that relator, ESW, Inc. d/b/a Easy Street West (ESW), acquired and continued the employing enterprises of Comda, Inc. d/b/a Junior's (Comda), and was therefore...

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