APPEAL OF FIRST STUDENT

No. 2005-384.

153 N.H. 682 (2006)

APPEAL OF FIRST STUDENT, INC. (New Hampshire Department of Employment Security)

Supreme Court of New Hampshire.

Opinion Issued: June 27, 2006.


Attorney(s) appearing for the Case

Pierce Atwood LLP, of Portsmouth (David A. Anderson on the brief and orally), for the petitioner.

Kelly A. Ayotte, attorney general (Mary E. Schwarzer, assistant attorney general, on the brief and orally), for the New Hampshire Department of Employment Security.


BRODERICK, C.J.

The petitioner, First Student, Inc., appeals a decision of the administrative hearing committee (AHC) for the New Hampshire Department of Employment Security (DES), as affirmed by the DES appellate board, ordering it to pay unemployment compensation contribution payments that were recalculated on a retroactive basis. We reverse.

This appeal involves two entities with similar names. First Student, Inc. provides bus transportation for school...

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