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APPLETON PAPERS, INC. v. DEPT. OF L. & IND.

No. 337 C.D. 1984.

90 Pa.Commw. 399 (1985)

Appleton Papers, Inc., Petitioner v. Commonwealth of Pennsylvania, Department of Labor and Industry, Respondent.

Commonwealth Court of Pennsylvania.

July 16, 1985.

Attorney(s) appearing for the Case

C. Grainger Bowman, McNees, Wallace & Nurick, for petitioner.

Sean F. Creegan, Assistant Chief Counsel, with him, Herbert W. Hoffman, Deputy Chief Counsel, for respondent.

Argued May 6, 1985, before Judges CRAIG and DOYLE, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE DOYLE, July 16, 1985:

Appleton Papers, Inc. (Petitioner) appeals from a determination of the Employer Accounts Review Board (Board) which affirmed the decision of the Office of Employment Security (OES) denying Petitioner's 1982 contribution rate appeal.

Prior to 1982, a former corporation having the name Appleton Papers, Inc. (Old Appleton) existed as a wholly owned subsidiary of Germaine...

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