New Capitol Bar & Grill Corp., Petitioner-Appellant v. Division of Employment Security, Department of Labor and…

Summary

The Supreme Court of New Jersey affirmed the Division of Employment Security’s determination that New Capitol Bar & Grill Corp. became a subject employer under the Unemployment Compensation Law upon acquiring the business of Club 850, Inc., even though it did not have an employee at the moment of purchase. The Court held that the purchaser’s status as an employing unit is fixed at the date of acquisition and that continuity of the business, not the instantaneous presence of an employee, triggers coverage.