Minnesota State Law Library
Shown here are the statements of the issues presented for review by the appellate courts in the briefs filed for this case. The entire brief set can be found at the State Law Library and other libraries around the state. See Minnesota Appellate Court Briefs Collection for more information.
CASE NAME: Enterprise Communications, Inc., Relator, vs. Department of Employment Economic Development, Respondent.
Read the opinion in this case at A05-2513
CITATION: 724 N.W.2d 758 (Minn.App. 2006)
Legal Issues in RELATOR'S OPENING BRIEF:
- Relator asserts entitlement to safe harbor relief from an unemployment insurance tax raise.
Also Filed - APPENDIX TO RELATOR'S OPENING BRIEF
Legal Issues in RESPONDENT-DEPARTMENT'S BRIEF AND APPENDIX:
- Under the law, an employer's unemployment tax rate is based on the benefits that have been paid to its employees over a four-year period. All benefits paid are used in computing the employer's experience rating unless by statute they are subject to an exception. Benefits were paid to an employee of Enterprise Communications, those benefits are not covered by any statutory exception, and the employee's entitlement to those benefits has already been adjudicated by the department and by this court. Can Enterprise collaterally attack the employee's entitlement to benefits again by challenging the computation of its unemployment tax rate?
Also Filed - BRIEF OF RELATOR IN REPLY TO DEED'S RESPONSE BRIEF