Court Opinion

ID: 9540488
Source: CourtListenerOpinion
Date Created: 2023-08-07 16:16:36.08694+00
Date Added: 2024-06-11T14:59:52.910903
License: Public Domain

WADE, Justice
(dissenting).
While I can see that some of the wording of these statutes lends support to the conclusion reached by the prevailing opinion, I do not believe that the legislature intended to treat as one “employer” or “employing unit” two separate and distinct businesses, which are housed in different buildings, operated and managed by different personnel doing a different kind of business but which have as the only connecting tie between them the fact that they are owned by the same person, or group of persons. I think *632that if the statutes are going to be consistent and blend into a common-sense system, we must give more emphasis to the objects and purposes of the statute and less to the wording thereof. Here there is no claim that there is any purpose of these statutes accomplished by the construction placed thereon in the prevailing opinion. As far as it is made to appear the state is collecting an additional contribution to this fund which is not necessary for the purposes thereof, merely because the same owners have changed from one partnership to two corporations, in their operation of two separate and distinct businesses. This I do not believe the legislature intended. I therefore dissent.