BISHOP, J.:
The State of Kansas Employment Security Board of Review appeals from a district court order overruling the board's decision that the employer experience rating of Manpower, Inc., of Wichita (Manpower) should be charged a pro rata share of employment benefits paid a former employee.
The case was tried on a stipulation of facts which covered the following matters:
The business of Manpower is furnishing to its customers temporary, emergency...
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