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A. GADLEY ENTERPRISES v. DEPT. OF LABOR

No. 196 C.D. 2015.

135 A.3d 1131 (2016)

A. GADLEY ENTERPRISES, INC. d/b/a Young Environment Learning Center, Petitioner, v. DEPARTMENT OF LABOR AND INDUSTRY, OFFICE OF UNEMPLOYMENT COMPENSATION TAX SERVICES, Respondent.

Commonwealth Court of Pennsylvania.

Decided January 5, 2016.

Attorney(s) appearing for the Case

Edward J. Betza , Erie, for petitioner.

Jennifer M. Irvin , Assistant Counsel, Pittsburgh, for respondent.

BEFORE: BONNIE BRIGANCE LEADBETTER, Judge, and ROBERT SIMPSON, Judge, and JAMES GARDNER COLINS, Senior Judge.

A. Gadley Enterprises, Inc., d/b/a Young Environment Learning Center (Purchaser) petitions for review from an order of the Department of Labor and Industry (Department) that denied its petition for reassessment of unemployment compensation (UC) taxes, interest and penalties. The Department found Purchaser liable under Section...

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