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ZOTIS ENT. v. DEPT. OF LABOR & IND.

160 Pa.Commw. 568 (1993)

635 A.2d 698

ZOTIS ENTERPRISES, INC., Petitioner, v. DEPARTMENT OF LABOR AND INDUSTRY, Respondent.

Commonwealth Court of Pennsylvania.

Decided December 17, 1993.

Attorney(s) appearing for the Case

Chris J. Balouris, for petitioner.

Jane C. Pomerantz, Asst. Counsel, for respondent.

Before SMITH and PELLEGRINI, JJ., and SILVESTRI, Senior Judge.

PELLEGRINI, Judge.

Zotis Enterprises, Inc. (corporation) petitions for review of the Department of Labor and Industry's (Department) assessment of increased unemployment compensation insurance for the years 1986, 1987, 1988, 1989 and 1990.

Since 1971, Constantin Zotis (Zotis) owned and operated Belmar Candy Company (Belmar) as a sole proprietorship. Through Belmar, he maintained an unemployment insurance account with the Department to which he made contributions...

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