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BOLANDER, INC. v. COM'R OF JOBS & TRAIN

No. C9-88-757.

430 N.W.2d 17 (1988)

BOLANDER, INC., Relator, v. COMMISSIONER OF JOBS AND TRAINING, Respondent.

Court of Appeals of Minnesota.

October 4, 1988.

Attorney(s) appearing for the Case

Steven J. Vodonik, St. Paul, for relator.

Hubert H. Humphrey, III, Atty. Gen., James Patrick Barone, Sp. Asst. Atty. Gen., St. Paul, for respondent.

Considered and decided by WOZNIAK, C.J., and PARKER and SCHUMACHER, JJ., without oral argument.

OPINION

SCHUMACHER, Judge.

Relator Bolander, Inc. seeks review of a determination that it is a new employer "in the construction industry," and is therefore required to pay a higher unemployment tax rate.

We affirm.

FACTS

On December 30, 1986, Bolander, Inc. was incorporated under the laws of the State of Minnesota. Bolander, Inc. is a wholly-owned subsidiary of Carl Bolander & Sons, a Minnesota construction corporation involved...

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