Connecticut Superior Court January 13, 1944, File 64138 (Arnold College for Hygiene, Etc. v. Danaher)

INGLIS, J.

This is an appeal from certain assessments of contributions covering the period from the third quarter of 1941 to the second quarter of 1943, inclusive, made against the plaintiff by the Unemployment Compensation Commissioner. The principal question involved is as to whether the plaintiff is “a corporation.... organized and operated exclusively for.... educational purposes....