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A-PLUS v. COM'R OF JOBS AND TRAINING

No. C3-92-1553.

494 N.W.2d 522 (1993)

A-PLUS DEMONSTRATIONS, INC., Relator, v. COMMISSIONER OF JOBS AND TRAINING, Respondent.

Court of Appeals of Minnesota.

January 19, 1993.

Attorney(s) appearing for the Case

Eric J. Magnuson, Mark W. Schneider, Tracy L. Wessel, Rider, Bennett, Egan & Arundel, Minneapolis, for A-Plus Demonstrations, Inc.

Kent E. Todd, Minnesota Dept. of Jobs and Training, St. Paul, for Commissioner of Jobs and Training.

Considered and decided by HARTEN, P.J., and NORTON and KLAPHAKE, JJ.

OPINION

HARTEN, Judge.

Relator A-Plus Demonstrations, Inc. seeks review by writ of certiorari of a determination by respondent Commissioner of Jobs and Training that A-Plus has unemployment insurance tax liability under Minn.R. 3315.0520C (1989). A-Plus asserts that the Commissioner exceeded his statutory authority in promulgating the rule. Alternatively, A-Plus challenges the application of the rule to its enterprise. We affirm.

FACTS

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