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HA-MARQUE FABRICATORS, INC. v. MESC

Docket No. 106386.

178 Mich. App. 470 (1989)

444 N.W.2d 190

HA-MARQUE FABRICATORS, INC v. MICHIGAN EMPLOYMENT SECURITY COMMISSION

Michigan Court of Appeals.

Decided July 17, 1989.

Attorney(s) appearing for the Case

Clary, Nantz, Wood, Hoffius, Rankin & Cooper (by John H. Gretzinger and Pamela J. Kruse), for Ha-Marque Fabricators, Inc.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and David A. Voges, Assistant Attorney General, for the Michigan Employment Security Commission.

Before: HOOD, P.J., and WAHLS and NEFF, JJ.

NEFF, J.

The Michigan Employment Security Commission appeals as of right from a circuit court order reversing the MESC Board of Review's calculation of unemployment contribution owed by Ha-Marque Fabricators, Inc., for 1982.

Ha-Marque is a Delaware corporation that manufactures roof and floor trusses for residential and commercial buildings. Prior to February 28, 1982, its truss manufacturing operation was located...

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