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GOTTESMAN v. DIVISION OF EMPLOYMENT SECURITY

25 N.J. 145 (1957)

135 A.2d 500

JOSEPH GOTTESMAN, TRADING AS GOTTESMAN'S DELICATESSEN, PETITIONER-APPELLANT, AND FLEISSNER REALTY CO., INC., PETITIONER-APPELLANT, v. DIVISION OF EMPLOYMENT SECURITY, DEPARTMENT OF LABOR AND INDUSTRY, STATE OF NEW JERSEY, RESPONDENT.

The Supreme Court of New Jersey.

Decided October 21, 1957.

Attorney(s) appearing for the Case

Mr. Thomas N. Bantivoglio argued the cause for the petitioners-appellants (Messrs. Archer, Greiner, Hunter & Read, attorneys for petitioner-appellant Joseph Gottesman, trading as Gottesman's Delicatessen; Mr. John P. Hauch, Jr., on the brief. Messrs. McCarter, English & Studer, attorneys for petitioner-appellant Fleissner Realty Co., Inc.; Mr. James R.E. Ozias, of counsel).

Mr. George J. Miller argued the cause for the respondent (Mr. Herman D. Ringle, on the brief).

The opinion of the court was delivered by BURLING, J.

These are appeals pursuant to R.R. 4:88-8 from decisions of the Commissioner of Labor and Industry, affirming rulings of the Director of the Division of Employment Security which denied portions of appellants' claims for refund of contributions paid under the Unemployment Compensation Law. The liability in dispute is for those contributions which accrued prior to July 1, 1948, and interest and penalties...

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