Case Name: LABOR AND INDUSTRIAL COMMISSION, Division of Employment Security, Respondent, v. Richard P. WESTERHOLD and H. Richard Westerhold, Copartners d/b/a DiMarco Contractors, Appellants
Court: Missouri Court of Appeals
Jurisdiction: Missouri
Decision Date: 1997-11-11
Citations: 959 S.W.2d 846
Docket Number: No. 71607
Parties: LABOR AND INDUSTRIAL COMMISSION, Division of Employment Security, Respondent, v. Richard P. WESTERHOLD and H. Richard Westerhold, Copartners d/b/a DiMarco Contractors, Appellants.
Judges: Before CRAHAN, C.J., and RHODES RUSSELL, J. and CHARLES B. BLACKMAR, Senior Judge.
Reporter: South Western Reporter Second Series
Volume: 959
Pages: 846–846

Head Matter:
LABOR AND INDUSTRIAL COMMISSION, Division of Employment Security, Respondent, v. Richard P. WESTERHOLD and H. Richard Westerhold, Copartners d/b/a DiMarco Contractors, Appellants.
No. 71607.
Missouri Court of Appeals, Eastern District, Division Five.
Nov. 11, 1997.
Motion for Rehearing and/or Transfer to Supreme Court Denied Jan. 8, 1998.
Application for Transfer Denied Feb. 24, 1998.
Richard P. Westerhold, St. Peters, pro se.
Alan J. Downs, St. Louis, for respondent.
Before CRAHAN, C.J., and RHODES RUSSELL, J. and CHARLES B. BLACKMAR, Senior Judge.

Opinion:
ORDER
PER CURIAM.
Employer appeals from the denial of its motion to quash the execution of a certificate of assessment of unpaid unemployment insurance contributions. We have reviewed the briefs of the parties and the record on appeal and find no error of law. An extended opinion would have no precedential value. However, the parties have been furnished with a memorandum opinion for their information only, setting forth the reasons for this order.
The judgment is affirmed in accordance . with Rule 84.16(b).