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BENJAMIN'S EDINA v. DEPT. OF JOBS & TRAINING

No. C9-86-1130.

396 N.W.2d 261 (1986)

In the Matter of the Tax Rate for the Calendar Year 1985 Assigned to the Account of BENJAMIN'S, EDINA, INC., Relator, v. DEPARTMENT OF JOBS AND TRAINING, Respondent.

Court of Appeals of Minnesota.

November 18, 1986.

Attorney(s) appearing for the Case

James M. Strother, Jonathan G. Lande, Larkin, Hoffman, Daly & Lindgren, Minneapolis, for relator.

Hubert H. Humphrey, III, Atty. Gen., Donald E. Notvik, Asst. Atty. Gen., St. Paul, for respondent.

Considered and decided by CRIPPEN, P.J., and LANSING and LESLIE, JJ., with oral argument waived.

OPINION

LESLIE, Judge.

Benjamin's Edina, Inc. appeals from a determination that it is not entitled to the same employer contribution rate as Benjamin's Restaurant & Bakery, Inc., a separate corporation. We affirm.

FACTS

Relator Benjamin's Edina, Inc. was incorporated in 1983, and operates several restaurants known as "Benjamin's" or "Arnold's." The three individuals who are the directors and shareholders of Benjamin's Edina, Inc., are...

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