Feldman v. Administrator

The appeal in each of these cases
from the assessment of contributions against the
plaintiff under the Unemployment Compensation Act
was dismissed by the Superior Court. The
plaintiffs have filed a consolidated appeal from
the judgments. Both actions were submitted to the
Superior Court on identical stipulations of fact
and the decision in both turned on the identical
question of law. Since January 1, 1948, the plaintiff Abraham
Feldman, as sole proprietor, has owned and
operated in Norwich a grocery and locker plant
business known as Feldman's Store and Locker
Plant. He has personally managed this business and
employed one person to help him. Since the above
date the plaintiff Feldman Locker Plant, Inc., a
Connecticut corporation, has owned and operated a
locker plant in New London. The corporation is
owned and controlled, within the meaning of 1325b
of the 1951 Cumulative Supplement to the General
Statutes, by the plaintiff Abraham Feldman. He is
its president and treasurer and one of its
directors. From and after January 1, 1948, the
corporation employed Abraham Feldman, Hyman
Feldman, vice-president and general manager, and
Maxwell Schwatlow, a butcher.