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SUPERIOR GLASS, INC. v. JOHNSON

A16-1433 A16-1504.

896 N.W.2d 137 (2017)

SUPERIOR GLASS, INC., Relator, v. Lucas JOHNSON, Respondent (A16-1433), Shawn Strang, Respondent (A16-1504), Department of Employment and Economic Development, Respondent.

Court of Appeals of Minnesota.

Filed May 1, 2017.

Attorney(s) appearing for the Case

Steven C. Overom , Christopher S. Davis, Jr. , Maki & Overom, Ltd., Duluth, Minnesota (for relator).

Lucas Johnson, Wright, Minnesota (pro se respondent).

Shawn Strang, Cloquet, Minnesota (pro se respondent).

Lee B. Nelson , Keri A. Phillips , Department of Employment and Economic Development, St. Paul, Minnesota (for respondent department).

Considered and decided by Kirk, Presiding Judge; Schellhas, Judge; and Bratvold, Judge.

OPINION

In this consolidated certiorari appeal, relator argues that unemployment-law judges (1) erred in determining that its employees are eligible for unemployment-insurance benefit accounts in Minnesota, and (2) applied Minn. Stat. § 268.035, subd. 12(a), to result in double taxation of relator in violation of...

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